http://www.legislation.gov.uk/ukpga/1996/8/part/IIIFinance Act 1996An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1996-04-29texttext/xmlenStatute Law Database2024-05-17Expert Participation2024-02-22 Part III Landfill Tax The basic provisions Landfill tax.391A tax, to be known as landfill tax, shall be charged in accordance with this Part.2The tax shall be under the care and management of the Commissioners of Customs and Excise. Charge to tax.401Tax shall be charged on a taxable disposal made in England ... or Northern Ireland .2A taxable disposal takes place where material is disposed of and either—athe disposal is made at a landfill site (see subsection (4)), orbthe disposal requires a permit or licence mentioned in subsection (4) but is not made at a landfill site.3For this purpose a disposal is made at a landfill site if the land on or under which it is made constitutes or falls within land which is a landfill site at the time of the disposal.4Land is a landfill site at a given time if at that time—aa permit under regulations made under—isection 2 of the Pollution Prevention and Control Act 1999, oriiArticle 4 of the Environment (Northern Ireland) Order 2002 (S.I. 2002/3153 (N.I. 7)),is in force in relation to the land and authorises deposits or disposals in or on the land,ba waste management licence issued under Part 2 of the Waste and Contaminated Land (Northern Ireland) Order 1997 (S.I. 1997/2778 (N.I. 19)) (waste on land) is in force in relation to the land and authorises deposits in or on the land, orca licence under any provision for the time being having effect in Northern Ireland and corresponding to section 35 of the Environmental Protection Act 1990 (waste management licences) is in force in relation to the land and authorises disposals in or on the land.<Addition ChangeId="key-26eb7e99c2a3641bc8965b20a1d94a1e-1618776199764" CommentaryRef="key-26eb7e99c2a3641bc8965b20a1d94a1e">Disposals of material</Addition>40A1For the purposes of this Part, there is a disposal of material if—amaterial is disposed of on the surface of land or on a structure set into the surface, orbmaterial is disposed of under the surface of land.2For the purposes of subsection (1)(a) and (b) it does not matter whether the material is placed in a container before it is disposed of.3For the purposes of subsection (1)(b) it does not matter whether the material—ais covered after it is disposed of, orbis disposed of in a cavity (such as a cavern or mine).4If material is disposed of on the surface of land or on a structure set into the surface with a view to the material being covered, the disposal is to be treated as made when the material is disposed of and not when it is covered.5An order may for the purposes of this Part provide for—amaterial to be treated as disposed of in circumstances where it would not otherwise be so treated;bmaterial to be treated as not disposed of in circumstances where it would otherwise be so treated.6An order under subsection (5) may, among other things, make provision by reference to—adescriptions of material;bthe quantities disposed of;cthe nature of the site at which material is disposed of;dthe location of material in a site (for example, whether it is in a discrete unit within the site).7An order may for the purposes of this Part provide for a prohibited disposal to be treated as a disposal falling within paragraph (b) of section 40(2).“Prohibited disposal” here means a disposal of material the disposal of which at a landfill site is prohibited by or by virtue of a prescribed enactment.8An order under this section may make provision subject to exceptions, conditions or other qualifications. Liability to pay tax.411The person liable to pay tax charged on a taxable disposal made at a landfill site is the landfill site operator.2The reference here to the landfill site operator is to the person who is at the time of the disposal the operator of the landfill site which constitutes or contains the land on or under which the disposal is made.3A person is liable to pay tax charged on a taxable disposal not made at a landfill site if the person—amakes the disposal, orbknowingly causes or knowingly permits the disposal to be made.4Every such person is jointly and severally liable to pay the tax charged.5In the case of a taxable disposal not made at a landfill site, a person within subsection (6) or (7) is taken for the purposes of this Part to be a person who knowingly causes or knowingly permits the disposal to be made, unless it is shown to the satisfaction of the Commissioners that the person did not do so.6A person is within this subsection if, before the time of the disposal of the material in question, the person—atook any action with a view to the disposal of the material,bwas party to a contract for the sale of the material, orcfacilitated the transport or storage of the material.7A person is within this subsection if at the time of the disposal the person—ais the owner, or a lessee or occupier, of the land at which the disposal is made,bcontrols, or is able to control, a vehicle or trailer from which the disposal is made, orcis an officer of a body corporate or unincorporated association that is within subsection (3)(a) or (3)(b).8In subsection (7)(c) “officer”—ain relation to a body corporate, means a director, manager, secretary, chief executive or member of the committee of management, or a person purporting to act in such a capacity;bin relation to an unincorporated association, means an officer of the association or a member of its governing body, or a person purporting to act in such a capacity. Amount of tax.421The amount of tax charged on a taxable disposal shall be found by taking—a£103.70 for each whole tonne disposed of and a proportionately reduced sum for any additional part of a tonne, orba proportionately reduced sum if less than a tonne is disposed of.2 Where— athe material disposed of consists entirely of qualifying material or qualifying fines, andb the disposal is made at a landfill site,this section applies as if the reference to £103.70 were to £3.30.3Qualifying material is material for the time being listed for the purposes of this section in an order.3AQualifying fines are a mixture of—afines that consist of such qualifying material as is prescribed by order, andbfines that consist of material that is not qualifying material,that satisfies all the requirements prescribed in an order.3BAn order under subsection (3A) relating to the mixture of fines may require, in particular—athat fines that consist of material that is not qualifying material do not exceed a prescribed proportion;bthat the mixture of fines does not include prescribed materials or prescribed descriptions of materials;cthat the mixture of fines is such that, if subjected to a prescribed test, it would give a prescribed result;dthat the mixture of fines originates, or does not originate, in a prescribed way.4The Treasury must—aset criteria to be considered in determining from time to time what material is to be listed or what fines are to be qualifying fines,bkeep those criteria under review, andcrevise them whenever they consider they should be revised.5The Commissioners must publish the criteria (and any revised criteria) set by the Treasury.6In determining from time to time what material is to be listed, or what fines are to be qualifying fines, the Treasury must have regard to—athe criteria (or revised criteria) published under subsection (5), andbany other factors they consider relevant. Exemptions Material removed from water.431A disposal made at a landfill site is not a taxable disposal for the purposes of this Part if it is shown to the satisfaction of the Commissioners that the disposal is of material all of which—ahas been removed (by dredging or otherwise) from water falling within subsection (2) below, andbformed part of or projected from the bed of the water concerned before its removal.2Water falls within this subsection if it is—aa river, canal or watercourse (whether natural or artificial), orba dock or harbour (whether natural or artificial).3A disposal made at a landfill site is not a taxable disposal for the purposes of this Part if it is shown to the satisfaction of the Commissioners that the disposal is of material all of which—ahas been removed (by dredging or otherwise) from water falling within the approaches to a harbour (whether natural or artificial),bhas been removed in the interests of navigation, andcformed part of or projected from the bed of the water concerned before its removal.4A disposal made at a landfill site is not a taxable disposal for the purposes of this Part if it is shown to the satisfaction of the Commissioners that the disposal is of material all of which—aconsists of naturally occurring mineral material, andbhas been removed (by dredging or otherwise) from the sea in the course of commercial operations carried out to obtain substances such as sand or gravel from the seabed.5A disposal made at a landfill site is not a taxable disposal for the purposes of this Part if it is shown to the satisfaction of the Commissioners that the disposal is of material all of which comprises material falling within subsection (1) or (3) and other material which has been added to that material for the purpose of securing that it is not liquid waste. Contaminated land.43A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .<CommentaryRef Ref="c14611021"/> Contaminated land: certificates.43B1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Site restoration.43C. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Mining and quarrying.441A disposal made at a landfill site is not a taxable disposal for the purposes of this Part if it is shown to the satisfaction of the Commissioners that the disposal is of material all of which fulfils each of the conditions set out in subsections (2) to (4) below.2The material must result from commercial mining operations (whether the mining is deep or open-cast) or from commercial quarrying operations.3The material must be naturally occurring material extracted from the earth in the course of the operations.4The material must not have been subjected to, or result from, a non-qualifying process carried out at any stage between the extraction and the disposal.5A non-qualifying process is—aa process separate from the mining or quarrying operations, orba process forming part of those operations and permanently altering the material’s chemical composition.<Addition ChangeId="d29p4740" CommentaryRef="c14611051"> Quarries.</Addition>44A1A disposal is not a taxable disposal for the purposes of this Part if it is—aof material all of which is treated for the purposes of section 42 above as qualifying material,bmade at a qualifying landfill site, andcmade, or treated as made, on or after 1st October 1999.2A landfill site is a qualifying landfill site for the purposes of this section if at the time of the disposal—athe landfill site is or was a quarry,bsubject to subsection (3) below, it is a requirement of planning consent in respect of the land in which the quarry or former quarry is situated that it be wholly or partially refilled, andcsubject to subsection (4) below, the licence , permit or, as the case may require, resolution authorising disposals on or in the land comprising the site permits only the disposal of material which comprises qualifying material.3Where a quarry—awas in existence before 1st October 1999, andbquarrying operations ceased before that date,the requirement referred to in subsection (2)(b) must have been imposed on or before that date.4Where a licence or permit authorising disposals on or in the land does not (apart from the application of this subsection) meet the requirements of subsection (2)(c) above and an application has been made to vary the licence or permit in order to meet them, it shall be deemed to meet them for the period before—athe application is disposed of, orbthe second anniversary of the making of the application if it occurs before the application is disposed of.5For the purposes of subsection (4) an application is disposed of if—ait is granted,bit is withdrawn,cit is refused and there is no right of appeal against the refusal,da time limit for appeal against refusal expires without an appeal having been commenced, orean appeal against refusal is dismissed or withdrawn and there is no further right of appeal. Pet cemeteries.451A disposal made at a landfill site is not a taxable disposal for the purposes of this Part if—athe disposal is of material consisting entirely of the remains of dead domestic pets, andbthe landfill site at which the disposal is made fulfils the test set out in subsection (2) below.2The test is that during the relevant period—ano disposal of material was made at the site, orbthe only disposals of material made at the site were of material consisting entirely of the remains of dead domestic pets.3For the purposes of subsection (2) above the relevant period—abegins with 1st October 1996 or (if later) with the coming into force in relation to the site of the licence , resolution or permit mentioned in section 66 below, andbends immediately before the disposal mentioned in subsection (1) above. Power to vary.461Provision may be made by order to produce the result that—aa disposal which would otherwise be a taxable disposal (by virtue of this Part as it applies for the time being) is not a taxable disposal;ba disposal which would otherwise not be a taxable disposal (by virtue of this Part as it applies for the time being) is a taxable disposal.2Without prejudice to the generality of subsection (1) above, an order under this section may—zaconfer exemption by reference to guidance (as it has effect from time to time) issued by—ia body established by or under any enactment, oriia government department or an agency of a government department,to the effect that particular kinds of disposal do not require a permit or licence mentioned in section 40(4);aconfer exemption by reference to certificates issued by the Commissioners and to conditions set out in certificates;ballow the Commissioners to direct requirements to be met before certificates can be issued;cprovide for reviews and appeals relating to decisions about certificates.3Provision may be made under this section in such way as the Treasury think fit (whether by amending this Part or otherwise). Administration Registration.471The register kept under this section may contain such information as the Commissioners think is required for the purposes of the care and management of the tax.2A person who—acarries out taxable activities at a landfill site, andbis not registered,is liable to be registered.3Where—aa person at any time forms the intention of carrying out taxable activities, andbhe is not registered,he shall notify the Commissioners of his intention.3AA registered person who forms the intention of carrying out taxable activities elsewhere than at a landfill site shall notify the Commissioners of that intention.4A person who at any time ceases to have the intention of carrying out taxable activities at a landfill site shall notify the Commissioners of that fact.5Where a person is liable to be registered by virtue of subsection (2) above the Commissioners shall register him with effect from the time when he begins to carry out taxable activities; and this subsection applies whether or not he notifies the Commissioners under subsection (3) above.5AWhere a person who is not registered carries out taxable activities elsewhere than at a landfill site, the Commissioners may register the person with effect from the date when the person begins carrying out those activities.5BSubsections (2) to (5A) do not apply to a person within subsection (6) of section 41 who, but for that subsection, would not be treated as carrying out taxable activities.6Where the Commissioners are satisfied that a registered person has ceased to carry out taxable activities at a landfill site they may cancel his registration with effect from the earliest practicable time after he so ceased; and this subsection applies whether or not he notifies the Commissioners under subsection (4) above.7Where—aa person notifies the Commissioners under subsection (4) above,bthey are satisfied that he will not carry out taxable activities,cthey are satisfied that no tax which he is liable to pay is unpaid,dthey are satisfied that no credit to which he is entitled under regulations made under section 51 below is outstanding, andesubsection (8) below does not apply,the Commissioners shall cancel his registration with effect from the earliest practicable time after he ceases to carry out taxable activities.8Where—aa person notifies the Commissioners under subsection (4) above, andbthey are satisfied that he has not carried out, and will not carry out, taxable activities,the Commissioners shall cancel his registration with effect from the time when he ceased to have the intention to carry out taxable activities.9For the purposes of this section regulations may make—aprovision as to the time within which a notification is to be made (including provision enabling the Commissioners to grant an extension of time);bprovision as to the form and manner in which any notification is to be made and as to the information to be contained in or provided with it;cprovision as to the criteria that the Commissioners are to apply in deciding whether to register a person under subsection (5A);dprovision under which, in prescribed circumstances, taxable activities at a site within subsection (9B) may, on a provisional or conditional basis, be treated as carried out at a landfill site;eprovision requiring a person who has made a notification to notify the Commissioners if any information contained in or provided in connection with it is or becomes inaccurate;fprovision as to the correction of entries in the register (including provision for a person provisionally or conditionally registered by virtue of paragraph (d) to be treated, in prescribed circumstances, as never having been so registered).9AProvision made by regulations under subsection (9)(c) may be supplemented by provision made by notice published by the Commissioners in accordance with the regulations.9BA site is within this subsection if—ait is not a landfill site, orbit not known at the relevant time whether it is a landfill site or not.10In this Part—registered person” means—a person registered under subsection (5) or (5A), anda person who was registered under this section before the passing of FA 2018 and who remains registered;registrable person” means a person who carries out taxable activities (whether registered or not), excluding a person within subsection (6) of section 41 who, but for that subsection, would not be treated as carrying out taxable activities. Information required to keep register up to date.481Regulations may make provision requiring a registrable person to notify the Commissioners of particulars which—aare of changes in circumstances relating to the registrable person or any business carried on by him,bappear to the Commissioners to be required for the purpose of keeping the register kept under section 47 above up to date, andcare of a prescribed description.2Regulations may make provision—aas to the time within which a notification is to be made;bas to the form and manner in which a notification is to be made;crequiring a person who has made a notification to notify the Commissioners if any information contained in it is inaccurate. Accounting for tax and time for payment.49Regulations may provide that a registered person shall—aaccount for tax by reference to such periods (accounting periods) as may be determined by or under the regulations;bmake, in relation to accounting periods, returns in such form ... and at such times as may be so determined;cpay tax at such times and in such manner as may be so determined. Power to <Substitution ChangeId="key-4d0136049341173fea31cb98395d0bfa-1618772872142" CommentaryRef="key-4d0136049341173fea31cb98395d0bfa">assess: registered persons</Substitution>.501Where—a a registered person has failed to make any returns required to be made under this Part,b a registered person has failed to keep any documents necessary to verify returns required to be made under this Part,c a registered person has failed to afford the facilities necessary to verify returns required to be made under this Part, ordit appears to the Commissioners that returns required to be made by a registered person under this Part are incomplete or incorrect,the Commissioners may assess the amount of tax due from the person concerned to the best of their judgment and notify it to him.2Where a registered person has for an accounting period been paid an amount to which he purports to be entitled under regulations made under section 51 below, then, to the extent that the amount ought not to have been paid or would not have been paid had the facts been known or been as they later turn out to be, the Commissioners may assess the amount as being tax due from him for that period and notify it to him accordingly.3Where a person is assessed under subsections (1) and (2) above in respect of the same accounting period the assessments may be combined and notified to him as one assessment.4Where the person failing to make a return, or making a return which appears to the Commissioners to be incomplete or incorrect, was required to make the return as a personal representative, trustee in bankruptcy, receiver, liquidator or person otherwise acting in a representative capacity in relation to another person, subsection (1) above shall apply as if the reference to tax due from him included a reference to tax due from that other person.5An assessment under subsection (1) or (2) above of an amount of tax due for an accounting period shall not be made after the later of the following—atwo years after the end of the accounting period;bone year after evidence of facts, sufficient in the Commissioners’ opinion to justify the making of the assessment, comes to their knowledge;but where further such evidence comes to their knowledge after the making of an assessment under subsection (1) or (2) above another assessment may be made under the subsection concerned in addition to any earlier assessment.6Where—aas a result of a person’s failure to make a return in relation to an accounting period the Commissioners have made an assessment under subsection (1) above for that period,bthe tax assessed has been paid but no proper return has been made in relation to the period to which the assessment related, andcas a result of a failure to make a return in relation to a later accounting period, being a failure by the person referred to in paragraph (a) above or a person acting in a representative capacity in relation to him, as mentioned in subsection (4) above, the Commissioners find it necessary to make another assessment under subsection (1) above,then, if the Commissioners think fit, having regard to the failure referred to in paragraph (a) above, they may specify in the assessment referred to in paragraph (c) above an amount of tax greater than that which they would otherwise have considered to be appropriate.7Where an amount has been assessed and notified to any person under subsection (1) or (2) above it shall be deemed to be an amount of tax due from him and may be recovered accordingly unless, or except to the extent that, the assessment has subsequently been withdrawn or reduced.8For the purposes of this section notification to—aa personal representative, trustee in bankruptcy, receiver or liquidator, orba person otherwise acting in a representative capacity in relation to another person,shall be treated as notification to the person in relation to whom the person mentioned in paragraph (a) above, or the first person mentioned in paragraph (b) above, acts.9Subsection (5) above has effect subject to paragraph 33 of Schedule 5 to this Act.10In this section “trustee in bankruptcy” means, as respects Scotland, a trustee or interim trustee in the sequestration, under the Bankruptcy (Scotland) Act 2016, of a person’s estate or a trustee acting under a trust deed (within the meaning of that Act).<Addition ChangeId="key-b798a6d59f5c84b186491d402e627b95-1618776400010" CommentaryRef="key-b798a6d59f5c84b186491d402e627b95">Power to assess: unregistered persons</Addition>50A1Where—ait appears to the Commissioners that a person is liable to pay tax on a taxable disposal, andbthe person is not a registered person,the Commissioners may assess the amount of tax due from the person to the best of their judgment and notify it to the person.2An assessment under this section must be accompanied by a notice—aidentifying the land where the disposal was made;bindicating the date on which the disposal was made or treated as made, or the date on which (or period within which) the Commissioners believe it was made;cexplaining why the Commissioners believe that the person to whom the notification is sent is liable to pay tax on the disposal;ddescribing the methods used to calculate the amount of tax, including the method used by the Commissioners to determine the weight of the material disposed of;econtaining any other information prescribed by regulations.3An assessment under this section is not invalidated by any inaccuracy in the information given in the notice under subsection (2).4An assessment under this section—amay relate to more than one taxable disposal;bmay relate to an unascertained number of taxable disposals;cmay relate to taxable disposals at more than one location.5An assessment under this section shall not be made more than two years after evidence of facts, sufficient in the Commissioners' opinion to justify the making of the assessment, comes to their knowledge.But where further such evidence comes to their knowledge after the making of an assessment under this section another assessment may be made under this section in addition to any earlier assessment.6Where an amount has been assessed and notified to a person under this section it shall be deemed to be an amount of tax due from the person and may be recovered accordingly unless, or except to the extent that, the assessment has subsequently been withdrawn or reduced. Credit Credit: general.511Regulations may provide that where—aa person has paid or is liable to pay tax in respect of the disposal of material at a landfill site, andbprescribed conditions are fulfilled,the person shall be entitled to credit of such an amount as is found in accordance with prescribed rules.2Regulations may make provision as to the manner in which a person is to benefit from credit, and in particular may make provision—athat a person shall be entitled to credit by reference to accounting periods;bthat a person shall be entitled to deduct an amount equal to his total credit for an accounting period from the total amount of tax due from him for the period;cthat if no tax is due from a person for an accounting period but he is entitled to credit for the period, the amount of the credit shall be paid to him by the Commissioners;dthat if the amount of credit to which a person is entitled for an accounting period exceeds the amount of tax due from him for the period, an amount equal to the excess shall be paid to him by the Commissioners;efor the whole or part of any credit to be held over to be credited for a subsequent accounting period;fas to the manner in which a person who has ceased to be registrable is to benefit from credit.3Regulations under subsection (2)(c) or (d) above may provide that where at the end of an accounting period an amount is due to a person who has failed to submit returns for an earlier period as required by this Part, the Commissioners may withhold payment of the amount until he has complied with that requirement.4Regulations under subsection (2)(e) above may provide for credit to be held over either on the person’s application or in accordance with directions given by the Commissioners from time to time; and the regulations may allow directions to be given generally or with regard to particular cases.5Regulations may provide that—ano benefit shall be conferred in respect of credit except on a claim made in such manner and at such time as may be determined by or under regulations;bpayment in respect of credit shall be made subject to such conditions (if any) as the Commissioners think fit to impose, including conditions as to repayment in specified circumstances;cdeduction in respect of credit shall be made subject to such conditions (if any) as the Commissioners think fit to impose, including conditions as to the payment to the Commissioners, in specified circumstances, of an amount representing the whole or part of the amount deducted.6Regulations may require a claim by a person to be made in a return required by provision made under section 49 above.7Nothing in section 52 or 53 below shall be taken to derogate from the power to make regulations under this section (whether with regard to bad debts, the environment or any other matter). Bad debts.521Regulations may be made under section 51 above with a view to securing that a person is entitled to credit if—ahe carries out a taxable activity at a landfill site as a result of which he becomes entitled to a debt which turns out to be bad (in whole or in part), andbsuch other conditions as may be prescribed are fulfilled.2The regulations may include provision under section 51(5)(b) or (c) above requiring repayment or payment if it turns out that it was not justified to regard a debt as bad (or to regard it as bad to the extent that it was so regarded).3The regulations may include provision for determining whether, and to what extent, a debt is to be taken to be bad. Bodies concerned with the environment.531Regulations may be made under section 51 above with a view to securing that a person is entitled to credit if—ahe pays a sum to a body whose objects are or include the protection of the environment, andbsuch other conditions as may be prescribed are fulfilled.2The regulations may in particular prescribe conditions—arequiring bodies to which sums are paid (environmental bodies) to be approved by another body (the regulatory body);brequiring the regulatory body to be approved by the Commissioners;crequiring sums to be paid with the intention that they be expended on such matters connected with the protection of the environment as may be prescribed.3The regulations may include provision under section 51(5)(b) or (c) above requiring repayment or payment if—aa sum is not in fact expended on matters prescribed under subsection (2)(c) above, orba prescribed condition turns out not to have been fulfilled.4The regulations may include—aprovision for determining the amount of credit (including provision for limiting it);bprovision that matters connected with the protection of the environment include such matters as overheads (including administration) of environmental bodies and the regulatory body;cprovision as to the matters by reference to which an environmental body or the regulatory body can be, and remain, approved (including matters relating to the functions and activities of any such body);caprovision for an environmental body to be and remain approved only if it complies with conditions imposed from time to time by the regulatory body or for the regulatory body to be and remain approved only if it complies with conditions imposed from time to time by the Commissioners (including provision for the variation or revocation of such conditions);dprovision allowing the withdrawal of approval of an environmental body by the Commissioners or by the regulatory body, and the withdrawal of approval of the regulatory body by the Commissioners, (whether prospectively or retrospectively);eprovision that, if approval of the regulatory body is withdrawn, another body may be approved in its place or its functions may be performed by the Commissioners;fprovision allowing the Commissioners to disclose to the regulatory body information which relates to the tax affairs of persons carrying out taxable activities and which is relevant to the credit scheme established by the regulations. Review and appeal<Substitution ChangeId="key-b86212f3e525e3785a84fa61519d2337-1600806685024" CommentaryRef="key-b86212f3e525e3785a84fa61519d2337">Appeals</Substitution>541 Subject to section 55, an appeal shall lie to an appeal tribunal from any person who is or will be affected by any of the following decisions— aa decision as to the registration or cancellation of registration of any person under this Part;ba decision as to whether tax is chargeable in respect of a disposal or as to how much tax is chargeable;ba. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .bb. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .ca decision as to whether a person is entitled to credit by virtue of regulations under section 51 above or as to how much credit a person is entitled to or as to the manner in which he is to benefit from credit;caa decision to withdraw approval of an environmental body under any provision contained in regulations by virtue of section 53(4)(d) above;da decision as to an assessment falling within subsection (2) below or as to the amount of such an assessment;ea decision to refuse a request under section 58(3) below;fa decision to refuse an application under section 59 below;ga decision as to whether conditions set out in a specification under the authority of provision made under section 68(4)(b) below are met in relation to a disposal;ha decision to give a direction under any provision contained in regulations by virtue of section 68(5) below;ia decision as to a claim for the repayment of an amount under paragraph 14 of Schedule 5 to this Act;ja decision as to liability to a penalty under Part V of that Schedule or as to the amount of such a penalty;ka decision under paragraph 19 of that Schedule (as mentioned in paragraph 19(5));la decision as to any liability to pay interest under paragraph 26 or 27 of that Schedule or as to the amount of the interest payable;ma decision as to any liability to pay interest under paragraph 29 of that Schedule or as to the amount of the interest payable;na decision to require any security under paragraph 31 of that Schedule or as to its amount;oa decision as to the amount of any penalty or interest specified in an assessment under paragraph 32 of that Schedule.2An assessment falls within this subsection if it is— aan assessment under section 50 above in respect of an accounting period in relation to which a return required to be made by virtue of regulations under section 49 above has been made , orban assessment under section 50A.3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">Offer of review</Addition>54A1HMRC must offer a person (P) a review of a decision that has been notified to P if an appeal lies under section 54 in respect of the decision.2The offer of the review must be made by notice given to P at the same time as the decision is notified to P.3This section does not apply to the notification of the conclusions of a review.<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">Right to require review</Addition>54B1Any person (other than P) who has the right of appeal under section 54 against a decision may require HMRC to review that decision if that person has not appealed to the appeal tribunal under section 54G.2A notification that such a person requires a review must be made within 30 days of that person becoming aware of the decision.<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">Review by HMRC</Addition>54C1 HMRC must review a decision if—athey have offered a review of the decision under section 54A, andbP notifies HMRC accepting the offer within 30 days from the date of the document containing the notification of the offer.2But P may not notify acceptance of the offer if P has already appealed to the appeal tribunal under section 54G.3HMRC must review a decision if a person other than P notifies them under section 54B.4HMRC shall not be required to review a decision if P, or another person, has appealed to the appeal tribunal under section 54G in respect of the decision.<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">Extensions of time</Addition>54D1If under section 54A, HMRC have offered P a review of a decision, HMRC may within the relevant period notify P that the relevant period is extended.2If under section 54B another person may require HMRC to review a matter, HMRC may within the relevant period notify the other person that the relevant period is extended.3If notice is given the relevant period is extended to the end of 30 days from—athe date of the notice, orbany other date set out in the notice or a further notice.4In this section “relevant period” means—athe period of 30 days referred to in—isection 54C(1)(b) (in a case falling within subsection (1)), oriisection 54B(2) (in a case falling within subsection (2)), orbif notice has been given under subsection (1) or (2), that period as extended (or as most recently extended) in accordance with subsection (3).<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">Review out of time</Addition>54E1This section applies if—aHMRC have offered a review of a decision under section 54A and P does not accept the offer within the time allowed under section 54C(1)(b) or 54D(3); orba person who requires a review under section 54B does not notify HMRC within the time allowed under that section or section 54D(3).2HMRC must review the decision under section 54C if—aafter the time allowed, P, or the other person, notifies HMRC in writing requesting a review out of time,bHMRC are satisfied that P, or the other person, had a reasonable excuse for not accepting the offer or requiring review within the time allowed, andcHMRC are satisfied that P, or the other person, made the request without unreasonable delay after the excuse had ceased to apply.3HMRC shall not be required to review a decision if P, or another person, has appealed to the appeal tribunal under section 54G in respect of the decision.<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">Nature of review etc</Addition>54F1This section applies if HMRC are required to undertake a review under section 54C or 54E.2The nature and extent of the review are to be such as appear appropriate to HMRC in the circumstances.3For the purpose of subsection (2), HMRC must, in particular, have regard to steps taken before the beginning of the review—aby HMRC in reaching the decision, andbby any person in seeking to resolve disagreement about the decision.4The review must take account of any representations made by P, or the other person, at a stage which gives HMRC a reasonable opportunity to consider them.5The review may conclude that the decision is to be—aupheld,bvaried, orccancelled.6HMRC must give P, or the other person, notice of the conclusions of the review and their reasoning within—aa period of 45 days beginning with the relevant date, orbsuch other period as HMRC and P, or the other person, may agree.7In subsection (6) “relevant date” means—athe date HMRC received P’s notification accepting the offer of a review (in a case falling within section 54A), orbthe date HMRC received notification from another person requiring review (in a case falling within section 54B), orcthe date on which HMRC decided to undertake the review (in a case falling within section 54E).8Where HMRC are required to undertake a review but do not give notice of the conclusions within the time period specified in subsection (6), the conclusion of the review is deemed to be that the decision is upheld.9HMRC must notify P, or the other person of any conclusion under subsection (8).<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">Bringing of appeals</Addition>54G1An appeal under section 54 is to be made to the appeal tribunal before—athe end of the period of 30 days beginning with—iin a case where P is the appellant, the date of the document notifying the decision to which the appeal relates, oriiin a case where a person other than P is the appellant, the date that person becomes aware of the decision, orbif later, the end of the relevant period (within the meaning of section 54D).2But that is subject to subsections (3) to (5).3In a case where HMRC are required to undertake a review under section 54C—aan appeal may not be made until the conclusion date, andbany appeal is to be made within the period of 30 days beginning with the conclusion date.4In a case where HMRC are requested to undertake a review by virtue of section 54Eaan appeal may not be made to an appeal tribunal—iunless HMRC have notified P, or the other person, that a review will be undertaken, andiiif HMRC have notified P, or the other person, that a review will be undertaken, until the conclusion date;bany appeal where paragraph (a)(ii) applies is to be made within the period of 30 days beginning with the conclusion date;cif HMRC have notified P, or the other person, that a review will not be undertaken, an appeal may be made only if the appeal tribunal gives permission to do so.5In a case where section 54F(8) applies, an appeal may be made at any time from the end of the period specified in section 54F(6) to the date 30 days after the conclusion date.6An appeal may be made after the end of the period specified in subsection (1), (3)(b), (4)(b) or (5) if the appeal tribunal gives permission to do so.7In this section “conclusion date” means the date of the document notifying the conclusions of the review. <Substitution ChangeId="key-702e660cbc743c431b6e9d286ab9590f-1600807664021" CommentaryRef="key-702e660cbc743c431b6e9d286ab9590f">Appeals: further provisions</Substitution>551. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3Subject to subsections (3A) and (3B), where an appeal under section 54 relates to a decision falling within section 54(1)(b) or (d), it shall not be entertained unless the amount which HMRC have determined to be payable as tax has been paid or deposited with them.3AIn a case where the amount determined to be payable as tax has not been paid or deposited an appeal may be entertained if—aHMRC are satisfied (on the application of the appellant), orbthe appeal tribunal decides (HMRC not being so satisfied and on the application of the appellant),that the requirement to pay or deposit the amount determined would cause the appellant to suffer hardship.3BNotwithstanding the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007, the decision of the tribunal as to the issue of hardship is final.4On an appeal under this section against an assessment to a penalty under paragraph 18 of Schedule 5 to this Act, the burden of proof as to the matters specified in paragraphs (a) and (b) of sub-paragraph (1) of paragraph 18 shall lie upon the Commissioners. Appeals: other provisions.561. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2 Where on an appeal under section 54ait is found that the amount specified in the assessment is less than it ought to have been, andbthe tribunal gives a direction specifying the correct amount,the assessment shall have effect as an assessment of the amount specified in the direction and that amount shall be deemed to have been notified to the appellant.3Where on an appeal under section 55 above it is found that the whole or part of any amount paid or deposited in pursuance of section 55(3) above is not due, so much of that amount as is found not to be due shall be repaid with interest at the rate applicable under section 197 of this Act .4Where on an appeal under section 55 above it is found that the whole or part of any amount due to the appellant by virtue of regulations under section 51(2)(c) or (d) or (f) above has not been paid, so much of that amount as is found not to have been paid shall be paid with interest at the rate applicable under section 197 of this Act .5Where an appeal under section 55 above has been entertained notwithstanding that an amount determined by the Commissioners to be payable as tax has not been paid or deposited and it is found on the appeal that that amount is due it shall be paid with interest at the rate applicable under section 197 of this Act.5AInterest under subsection (5) shall be paid without any deduction of income tax.6Without prejudice to paragraph 25 of Schedule 5 to this Act, nothing in section 55 above shall be taken to confer on a tribunal any power to vary an amount assessed by way of penalty except in so far as it is necessary to reduce it to the amount which is appropriate under paragraphs 18 to 24 of that Schedule.7Without prejudice to paragraph 28 of Schedule 5 to this Act, nothing in section 55 above shall be taken to confer on a tribunal any power to vary an amount assessed by way of interest except in so far as it is necessary to reduce it to the amount which is appropriate under paragraph 26 or 27 of that Schedule.8Sections 85 and 85B of the Value Added Tax Act 1994 (settling of appeals by agreement and payment of tax where there is a further appeal) shall have effect as if—athe references to section 83 of that Act included references to section 54 of this Act, andbthe references to value added tax included references to landfill tax. Review and appeal: commencement.57Sections 54 to 56 above shall come into force on—a1st October 1996, orbsuch earlier day as may be appointed by order. Miscellaneous Partnership, bankruptcy, transfer of business, <Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation>581As regards any case where a business is carried on in partnership or by another unincorporated body, regulations may make provision for determining by what persons anything required by this Part to be done by a person is to be done.2The registration under this Part of an unincorporated body other than a partnership may be in the name of the body concerned; and in determining whether taxable activities are carried out by such a body no account shall be taken of any change in its members.3The registration under this Part of a body corporate carrying on a business in several divisions may, if the body corporate so requests and the Commissioners see fit, be in the names of those divisions.4As regards any case where a person carries on a business of a person who has died or become bankrupt or incapacitated or whose estate has been sequestrated, or of a person which is in liquidation or receivership or administration , regulations may—arequire the first-mentioned person to inform the Commissioners of the fact that he is carrying on the business and of the event that has led to his carrying it on;bmake provision allowing the person to be treated for a limited time as if he were the other person;cmake provision for securing continuity in the application of this Part where a person is so treated.5Regulations may make provision for securing continuity in the application of this Part in cases where a business carried on by a person is transferred to another person as a going concern.6Regulations under subsection (5) above may in particular—arequire the transferor to inform the Commissioners of the transfer;bprovide for liabilities and duties under this Part of the transferor to become, to such extent as may be provided by the regulations, liabilities and duties of the transferee;cprovide for any right of either of them to repayment or credit in respect of tax to be satisfied by making a repayment or allowing a credit to the other;but the regulations may provide that no such provision as is mentioned in paragraph (b) or (c) of this subsection shall have effect in relation to any transferor and transferee unless an application in that behalf has been made by them under the regulations. Groups of companies.591Where under the following provisions of this section any bodies corporate are treated as members of a group, for the purposes of this Part—aany liability of a member of the group to pay tax shall be taken to be a liability of the representative member;bthe representative member shall be taken to carry out any taxable activities which a member of the group would carry out (apart from this section) by virtue of section 69 below;call members of the group shall be jointly and severally liable for any tax due from the representative member.2Two or more bodies corporate are eligible to be treated as members of a group if the conditions mentioned in subsection (3) below are fulfilled and—aone of them controls each of the others,bone person (whether a body corporate or an individual) controls all of them, orctwo or more individuals carrying on a business in partnership control all of them.3 The conditions are that— aeach of the bodies corporate is a registered person, andbthe prospective representative member has an established place of business in the United Kingdom.4Where an application to that effect is made to the Commissioners with respect to two or more bodies corporate eligible to be treated as members of a group, then—afrom the beginning of an accounting period they shall be so treated, andbone of them shall be the representative member,unless the Commissioners refuse the application; and the Commissioners shall not refuse the application unless it appears to them necessary to do so for the protection of the revenue.5Where any bodies corporate are treated as members of a group and an application to that effect is made to the Commissioners, then, from the beginning of an accounting period—aa further body eligible to be so treated shall be included among the bodies so treated,ba body corporate shall be excluded from the bodies so treated,canother member of the group shall be substituted as the representative member, ordthe bodies corporate shall no longer be treated as members of a group,unless the application is to the effect mentioned in paragraph (a) or (c) above and the Commissioners refuse the application.6The Commissioners may refuse an application under subsection (5)(a) or (c) above only if it appears to them necessary to do so for the protection of the revenue.7Where a body corporate is treated as a member of a group as being controlled by any person and it appears to the Commissioners that it has ceased to be so controlled, they shall, by notice given to that person, terminate that treatment from such date as may be specified in the notice.8An application under this section with respect to any bodies corporate must be made by one of those bodies or by the person controlling them and must be made not less than 90 days before the date from which it is to take effect, or at such later time as the Commissioners may allow.9For the purposes of this section a body corporate shall be taken to control another body corporate if it is empowered by statute to control that body’s activities or if it is that body’s holding company within the meaning of section 1159 of and Schedule 6 to the Companies Act 1985; and an individual or individuals shall be taken to control a body corporate if he or they, were he or they a company, would be that body’s holding company within the meaning of those provisions.<Addition ChangeId="d29p6290" CommentaryRef="c14611181">Information, powers, penalties, secondary liability, </Addition><Addition ChangeId="d29p6290" CommentaryRef="c14611181">etc.</Addition>60Schedule 5 to this Act (which contains provisions relating to information, powers, penalties , secondary liability and other matters) shall have effect. Taxable disposals: special provisions.611Where—aa taxable disposal is in fact made on a particular day,bwithin the period of 14 days beginning with that day the person liable to pay tax in respect of the disposal issues a landfill invoice in respect of the disposal, andche has not notified the Commissioners in writing that he elects not to avail himself of this subsection,for the purposes of this Part the disposal shall be treated as made at the time the invoice is issued.2The reference in subsection (1) above to a landfill invoice is to a document containing such particulars as regulations may prescribe for the purposes of that subsection.3The Commissioners may at the request of a person direct that subsection (1) above shall apply—ain relation to disposals in respect of which he is liable to pay tax, orbin relation to such of them as may be specified in the direction,as if for the period of 14 days there were substituted such longer period as may be specified in the direction. Taxable disposals: regulations.62. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Qualifying material: special provisions.631This section applies for the purposes of section 42 above.2The Commissioners may direct that where material is disposed of it must be treated as qualifying material if it would in fact be such material but for a small quantity of non-qualifying material; and whether a quantity of non-qualifying material is small must be determined in accordance with the terms of the direction.3The Commissioners may at the request of a person direct that where there is a disposal in respect of which he is liable to pay tax the material disposed of must be treated as qualifying material if it would in fact be such material but for a small quantity of non-qualifying material, and—aa direction may apply to all disposals in respect of which a person is liable to pay tax or to such of them as are identified in the direction;bwhether a quantity of non-qualifying material is small must be determined in accordance with the terms of the direction.4If a direction under subsection (3) above applies to a disposal any direction under subsection (2) above shall not apply to it.4ASubsections (2) to (4) do not apply where the material disposed of consists of qualifying fines.5An order may provide that material must not be treated as qualifying material unless prescribed conditions are met.6A condition may relate to any matter the Treasury think fit (such as the production of a document which includes a statement of the nature of the material).<Addition ChangeId="key-bd3231eec8aad36d0ed89d3a18705d35-1618685830456" CommentaryRef="key-bd3231eec8aad36d0ed89d3a18705d35">Qualifying fines: special provisions</Addition>63A1This section applies for the purposes of section 42.2An order may provide that fines must not be treated as qualifying fines unless prescribed conditions are met.3A condition may relate to any matter the Treasury think fit.4The conditions may include conditions making provision about—athe production of a document which includes a statement of the nature of the fines;bcarrying out a specified test on fines proposed to be disposed of as qualifying fines;cthe frequency with which tests are to be carried out on any fines proposed to be disposed of as qualifying fines;dthe frequency with which tests are to be carried out on any fines that come from a particular source and are proposed to be disposed of as qualifying fines;ethe steps to be taken by operators of landfill sites in relation to persons sending fines to be disposed of as qualifying fines.5The conditions may enable provision to be made by notices issued by the Commissioners in accordance with such provision as is made in the conditions.6A notice issued as described in subsection (5) may be revoked by a notice issued in the same way.7If an order includes provision falling within subsection (4)(b), the Commissioners may direct a person to carry out such a test in relation to any fines proposed to be disposed of as qualifying fines.8In this section “specified” means specified in—aa condition prescribed under subsection (2), orba notice issued as described in subsection (5). Interpretation Disposal of material as waste.64. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Disposal by way of landfill.65. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Prescribed landfill site activities to be treated as disposals65A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Landfill sites.66. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Operators of landfill sites.67. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Weight of material disposed of.681The weight of the material disposed of on a taxable disposal shall be determined in accordance with regulations.2The regulations may—aprescribe rules for determining the weight;bauthorise rules for determining the weight to be specified by the Commissioners in a prescribed manner;cauthorise rules for determining the weight to be agreed by the person liable to pay the tax and an authorised person.3The regulations may in particular prescribe, or authorise the specification or agreement of, rules about—athe method by which the weight is to be determined;bthe time by reference to which the weight is to be determined;cthe discounting of constituents (such as water).4The regulations may include provision that a specification authorised under subsection (2)(b) above may provide—athat it is to have effect only in relation to disposals of such descriptions as may be set out in the specification;bthat it is not to have effect in relation to particular disposals unless the Commissioners are satisfied that such conditions as may be set out in the specification are met in relation to the disposals;and the conditions may be framed by reference to such factors as the Commissioners think fit (such as the consent of an authorised person to the specification having effect in relation to disposals).5The regulations may include provision that—awhere rules are agreed as mentioned in subsection (2)(c) above, andbthe Commissioners believe that they should no longer be applied because they do not give an accurate indication of the weight or they are not being fully observed or for some other reason,the Commissioners may direct that the agreed rules shall no longer have effect.6The regulations shall be so framed that where in relation to a given disposal—ano specification of the Commissioners has effect, andbno agreed rules have effect,the weight shall be determined in accordance with rules prescribed in the regulations. Taxable activities.691A person carries out a taxable activity if the person—amakes a taxable disposal (whether or not at a landfill site),bpermits a taxable disposal to be made at a landfill site, orcknowingly causes or knowingly permits a taxable disposal to be made elsewhere than at a landfill site,and the person is liable to pay tax in respect of the disposal.2Where—aa taxable disposal is made at a landfill site, andbit is made without the knowledge of the person who is liable to pay tax in respect of it,that person shall for the purposes of subsection (1)(b) be taken to permit the disposal. Interpretation: other provisions.701Unless the context otherwise requires—“accounting period” shall be construed in accordance with section 49 above;appeal tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal; authorised person” means any person acting under the authority of the Commissioners;the Commissioners” means the Commissioners of Customs and Excise;conduct” includes any act, omission or statement;disposal” and “dispose of” shall be construed in accordance with section 40A;“the Environment Agency” means the body established by section 1 of the Environment Act 1995;fines” means particles produced by a waste treatment process that involves an element of mechanical treatment; “HMRC” means Her Majesty’s Revenue and Customs; landfill site” has the meaning given by section 40(4); material” means material of all kinds, including objects, substances and products of all kinds;the Natural Resources Body for Wales” means the body established by article 3 of the Natural Resources Body for Wales (Establishment) Order 2012 (S.I. 2012/1903);operator”, in relation to a landfill site, means the person who at the relevant time is the holder of the permit (where section 40(4)(a) applies) or the licence (where section 40(4)(b) or (c) applies);prescribed” means prescribed by an order or regulations under this Part;registered person” and “registrable person” have the meaning given by section 47(10) above;...tax” means landfill tax;taxable disposal” has the meaning given by section 40 above. taxable person” means a person who is liable to pay tax on a taxable disposal. 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3A reference to this Part includes a reference to any order or regulations made under it and a reference to a provision of this Part includes a reference to any order or regulations made under the provision, unless otherwise required by the context or any order or regulations.4This section and sections 68 and 69 above apply for the purposes of this Part. Supplementary<CommentaryRef Ref="key-0f15d6d53bf26a76b99c3e9248d4470b"/> Orders and regulations.711The power to make an order under section 57 above shall be exercisable by the Commissioners, and the power to make an order under any other provision of this Part shall be exercisable by the Treasury.2Any power to make regulations under this Part shall be exercisable by the Commissioners.3Any power to make an order or regulations under this Part shall be exercisable by statutory instrument.4An order to which this subsection applies shall be laid before the House of Commons; and unless it is approved by that House before the expiration of a period of 28 days beginning with the date on which it was made it shall cease to have effect on the expiration of that period, but without prejudice to anything previously done under the order or to the making of a new order.5In reckoning any such period as is mentioned in subsection (4) above no account shall be taken of any time during which Parliament is dissolved or prorogued or during which the House of Commons is adjourned for more than four days.6A statutory instrument containing an order or regulations under this Part (other than an order under section 57 above or an order to which subsection (4) above applies) shall be subject to annulment in pursuance of a resolution of the House of Commons.7Subsection (4) above applies to—zaan order under section 40A which has the result that anything which would not otherwise be a taxable disposal is a taxable disposal;aan order under section 42(3) above providing for material which would otherwise be qualifying material not to be qualifying material;aaan order under section 42(3A) providing for fines which would otherwise be qualifying fines not to be qualifying fines;ban order under section 46 above which produces the result that a disposal which would otherwise not be a taxable disposal is a taxable disposal;can order under section 63(5) above other than one which provides only that an earlier order under section 63(5) is not to apply to material;czaan order under section 63A(2) other than one which provides only that an earlier order under section 63A(2) is not to apply to fines;ca. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .cb. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .d. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8Any power to make an order or regulations under this Part—amay be exercised as regards prescribed cases or descriptions of case;bmay be exercised differently in relation to different cases or descriptions of case.9An order or regulations under this Part may include such supplementary, incidental, consequential or transitional provisions as appear to the Treasury or the Commissioners (as the case may be) to be necessary or expedient.10No specific provision of this Part about an order or regulations shall prejudice the generality of subsections (8) and (9) above.Ss. 43A, 43B, inserted (1.8.1996) by S.I. 1996/1529, art. 3S. 44A inserted (1.10.1999) by S.I. 1999/2075, art. 2(b)Ss. 54-56 extended (19.3.1997) by 1997 c. 16, s. 50(1), Sch. 5 Pt. V para. 19(3)S. 54 in force by 1.10.1996 at the latest see s. 57Ss. 54-56 extended (19.3.1997) by 1997 c. 16, s. 50(1), Sch. 5 Pt. V para. 19(3)S. 55 in force by 1.10.1993 at the latest see s. 57.Ss. 54-56 extended (19.3.1997) by 1997 c. 16, s. 50(1), Sch. 5 Pt. V para. 19(3)S. 56 in force by 1.10.1996 at the latest see s. 57.1985 c. 6. Sidenote to s. 60 substituted (28.7.2000) by virtue of 2000 c. 17, s. 142(2)Words in s. 60 inserted (28.7.2000) by 2000 c. 17, s. 142(1)S. 70(1): definitions of “the Environment Agency” and “the Scottish Environment Protection Agency” inserted (1.8.1996) by S.I. 1996/1529, art. 5(a)(b)Pt. III (ss. 39-71 applied (29.4.1996) by 1986 c. 45, Sch. 6 paras. 3B, 8B (as inserted (29.4.1996) by 1996 c. 8, s. 60, Sch. 5 Pt. III para. 12)Pt. III (ss. 39-71) applied (31.7.1998) by 1998 c. 36, s. 148(4)Word in s. 58(4) substituted (15.9.2003) by The Enterprise Act 2002 (Insolvency) Order 2003 (S.I. 2003/2096), art. 1(1), Sch. para. 28 (with art. 6)Word in s. 44A(2)(c) inserted (6.4.2005) by The Landfill Tax (Site Restoration, Quarries and Pet Cemeteries) Order 2005 (S.I. 2005/725), arts. 1, 4(a)Words in s. 44A(4) inserted (6.4.2005) by The Landfill Tax (Site Restoration, Quarries and Pet Cemeteries) Order 2005 (S.I. 2005/725), arts. 1, 4(b)Words in s. 45(3)(a) substituted (6.4.2005) by The Landfill Tax (Site Restoration, Quarries and Pet Cemeteries) Order 2005 (S.I. 2005/725), arts. 1, 5S. 53(4)(ca) inserted (retrospective to 22.3.2007) by Finance Act 2007 (c. 11), s. 24(1)(2)S. 43(5) inserted (30.10.2007) by The Landfill Tax (Material Removed from Water) Order 2007 (S.I. 2007/2909), arts. 1, 2Words in s. 53(4)(d) substituted (retrospective to 19.3.2008) by Finance Act 2008 (c. 9), s. 151(2)(4)S. 54(1)(ca) inserted (retrospective to 19.3.2008) by Finance Act 2008 (c. 9), s. 151(3)(4)S. 54(1)(bb) omitted (1.12.2008) by virtue of The Landfill Tax (Material from Contaminated Land) (Phasing out of Exemption) Order 2008 (S.I. 2008/2669), arts. 1(2)(b), 3(1)(c) (with art. 3(2))S. 43B(1)-(3) omitted (1.12.2008) by virtue of The Landfill Tax (Material from Contaminated Land) (Phasing out of Exemption) Order 2008 (S.I. 2008/2669), arts. 1(2)(b), 3(1)(a) (with art. 3(2))S. 55(3A)(3B) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 236(6) (with Sch. 3 paras. 2-4)S. 55(1) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 236(3) (with Sch. 3 paras. 2-4)S. 55(2) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 236(4) (with Sch. 3 paras. 2-4)S. 55(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 236(5) (with Sch. 3 paras. 2-4)S. 46(2)(c) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 233S. 56(5A) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 237(7) (with Sch. 3 paras. 2-4)S. 56(1) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 237(2) (with Sch. 3 paras. 2-4)Words in s. 56(2) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 237(3) (with Sch. 3 paras. 2-4)Words in s. 56(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 237(4) (with Sch. 3 paras. 2-4, 9(2)(d))Words in s. 56(4) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 237(5) (with Sch. 3 paras. 2-4, 9(2)(d))Words in s. 56(5) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 237(6) (with Sch. 3 paras. 2-4, 9(2)(d))S. 56(8) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 237(8) (with Sch. 3 paras. 2-4)Words in s. 54 substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 234(3) (with Sch. 3 paras. 2-4)S. 54(3)-(8) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 234(4) (with Sch. 3 paras. 2-4)Words in s. 70(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 238(2)Words in s. 70(1) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 238(3)Ss. 54A-54G inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 235 (with Sch. 3 paras. 2-4)S. 54 heading substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 234(2) (with Sch. 3 paras. 2-4)S. 55 heading substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 236(2) (with Sch. 3 paras. 2-4)Words in s. 49(b) omitted (21.7.2009) by virtue of Finance Act 2009 (c. 10), Sch. 60 para. 12 (with Sch. 60 para. 13(3))S. 62 omitted (21.7.2009) by virtue of Finance Act 2009 (c. 10), Sch. 60 para. 4 (with Sch. 60 para. 13(3))S. 43C omitted (1.9.2009) by virtue of Finance Act 2009 (c. 10), Sch. 60 paras. 10, 13(1)Words in s. 59(9) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890), arts. 1(1), 4(1)(c)S. 42(4)-(6) substituted for s. 42(4) (with effect in accordance with s. 24(2) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), s. 24(1)S. 43A omitted (1.4.2012) by virtue of The Landfill Tax (Material from Contaminated Land) (Phasing out of Exemption) Order 2008 (S.I. 2008/2669), arts. 1(2)(c), 4(a)Ss. 43B(4)-(12) omitted (1.4.2012) by virtue of The Landfill Tax (Material from Contaminated Land) (Phasing out of Exemption) Order 2008 (S.I. 2008/2669), arts. 1(2)(c), 4(b)S. 54(1)(ba) omitted (1.4.2012) by virtue of The Landfill Tax (Material from Contaminated Land) (Phasing out of Exemption) Order 2008 (S.I. 2008/2669), arts. 1(2)(c), 4(c)Words in s. 70(1) inserted (1.4.2013) by The Natural Resources Body for Wales (Functions) Order 2013 (S.I. 2013/755), art. 1(2), Sch. 2 para. 389 (with Sch. 7)S. 54G(4) substituted (1.6.2014) by The Revenue and Customs (Amendment of Appeal Provisions for Out of Time Reviews) Order 2014 (S.I. 2014/1264), arts. 1(2), 5 (with art. 1(3))Words in s. 40(1) omitted (17.2.2015) by virtue of Wales Act 2014 (c. 29), ss. 19(2), 29(2)(b)(3) (with s. 19(3))S. 42(3A)(3B) inserted (with effect in accordance with Sch. 15 para. 8 of the amending Act) by Finance Act 2015 (c. 11), Sch. 15 para. 2(3)Words in s. 42(2) substituted (with effect in accordance with s. 64(4) of the amending Act) by Finance Act 2015 (c. 11), s. 64(3)Words in s. 42(2) inserted (with effect in accordance with Sch. 15 para. 8 of the amending Act) by Finance Act 2015 (c. 11), Sch. 15 para. 2(2)Words in s. 42(6) inserted (with effect in accordance with Sch. 15 para. 8 of the amending Act) by Finance Act 2015 (c. 11), Sch. 15 para. 2(5)Words in s. 42(4)(a) inserted (with effect in accordance with Sch. 15 para. 8 of the amending Act) by Finance Act 2015 (c. 11), Sch. 15 para. 2(4)Words in s. 42(1)(a) substituted (with effect in accordance with s. 64(4) of the amending Act) by Finance Act 2015 (c. 11), s. 64(2)S. 63A inserted (with effect in accordance with Sch. 15 para. 8 of the amending Act) by Finance Act 2015 (c. 11), Sch. 15 para. 4S. 63(4A) inserted (with effect in accordance with Sch. 15 para. 8 of the amending Act) by Finance Act 2015 (c. 11), Sch. 15 para. 3S. 71(7)(aa) inserted (with effect in accordance with Sch. 15 para. 8 of the amending Act) by Finance Act 2015 (c. 11), Sch. 15 para. 6(2)S. 71(7)(cza) inserted (with effect in accordance with Sch. 15 para. 8 of the amending Act) by Finance Act 2015 (c. 11), Sch. 15 para. 6(3)Words in s. 70(1) inserted (with effect in accordance with Sch. 15 para. 8 of the amending Act) by Finance Act 2015 (c. 11), Sch. 15 para. 5Pt. 3 saving for effect of 2012 c. 11, s. 31 (with application in accordance with art. 7 of the amending S.I.) by The Devolution of Landfill Tax (Consequential, Transitional and Saving Provisions) Order 2015 (S.I. 2015/599), art. 6Words in s. 40(1) inserted (with effect in accordance with s. 31(4) of the amending Act) by Scotland Act 2012 (c. 11), ss. 31(2), 44(2)(b)(3)(c) (with saving in The Devolution of Landfill Tax (Consequential, Transitional and Saving Provisions) Order 2015 (S.I. 2015/599), art. 6); S.I. 2015/638, art. 2Words in s. 70(1) omitted (with effect in accordance with s. 31(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(c), Sch. 4 para. 4(a); S.I. 2015/638, art. 2Words in s. 50(10) substituted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 15Words in s. 50(1)(a) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 22(3)Words in s. 50(1)(b) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 22(3)Words in s. 50(1)(c) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 22(3)Words in s. 50(1)(d) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 22(3)Words in s. 50(2) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 22(3)Ss. 64-67 omitted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 12 para. 13Words in s. 50 heading substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 22(2)S. 40A inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 3S. 50A inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 23Words in s. 43(5) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 5Words in s. 43(1) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 5Words in s. 43(3) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 5Words in s. 43(4) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 5Word in s. 59(2) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 19(2)(a)Words in s. 59(2) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 19(2)(b)Words in s. 59(3) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 19(3)S. 40(4) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 2(3)S. 40(2) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 2(2)S. 47(3A) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 30 of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 17(3)S. 47(5A)(5B) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 30 of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 17(4)S. 47(9)-(9B) substituted for s. 47(9) (with effect in accordance with s. 42(2), Sch. 12 para. 30 of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 17(6)Words in s. 47(2)(a) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 30 of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 17(2)Words in s. 47(5) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 30 of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 17(2)Words in s. 47(6) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 30 of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 17(2)Words in s. 47(6) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 30 of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 17(5)S. 47(10) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 30 of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 17(7)S. 41(3)-(8) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 4(3)Words in s. 41(1) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 4(2)Words in s. 45(1) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 7(2)Words in s. 45(2)(a) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 7(3)(a)Words in s. 45(2)(b) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 7(3)(b)Words in s. 70(1) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 14(2)Words in s. 70(1) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 20S. 70(2A) omitted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 12 para. 14(3)S. 70(2) omitted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 12 para. 14(3)Words in s. 70(4) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 14(4)Words in s. 42(2) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 10(a)Words in s. 42(2) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 10(b)S. 71(7)(za) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 15(a)S. 71(7)(ca)(cb) omitted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 12 para. 15(b)S. 71(7)(d) omitted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 12 para. 15(b)Words in s. 44(1) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 6S. 46(2)(za) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 8Words in s. 54(2) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 24(a)S. 54(2)(b) and word inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 24(b)Words in s. 49 substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 18Words in s. 51(1)(a) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 11Words in s. 52(1)(a) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 12S. 69(1) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 9(2)Words in s. 69(2)(a) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 9(3)(a)Words in s. 69(2) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 9(3)(b)Pt. 3 modified (1.4.2018) by Finance Act 2018 (c. 3), Sch. 12 paras. 31, 34S. 71(2) applied (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 paras. 31(3), 34S. 71(3) applied (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 paras. 31(3), 34S. 71(6) applied (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 paras. 31(3), 34S. 71(8) applied (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 paras. 31(3), 34S. 71(9) applied (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 paras. 31(3), 34Sum in s. 42(1)(a) substituted (with effect in accordance with s. 29(4) of the amending Act) by Finance Act 2024 (c. 3), s. 29(2)Sum in s. 42(2) substituted (with effect in accordance with s. 29(4) of the amending Act) by Finance Act 2024 (c. 3), s. 29(3)(a)Sum in s. 42(2) substituted (with effect in accordance with s. 29(4) of the amending Act) by Finance Act 2024 (c. 3), s. 29(3)(b)
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Part III
</Number>
<Title> Landfill Tax</Title>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/part/III/crossheading/the-basic-provisions" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/part/III/crossheading/the-basic-provisions" NumberOfProvisions="5" id="part-III-crossheading-the-basic-provisions" RestrictExtent="E+W+S+N.I." RestrictStartDate="2024-02-22">
<Title> The basic provisions</Title>
<P1group RestrictStartDate="1996-04-29">
<Title> Landfill tax.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/39" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/39" id="section-39">
<Pnumber>39</Pnumber>
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<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/39/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/39/1" id="section-39-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>A tax, to be known as landfill tax, shall be charged in accordance with this Part.</Text>
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<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/39/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/39/2" id="section-39-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>The tax shall be under the care and management of the Commissioners of Customs and Excise.</Text>
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<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2018-03-15">
<Title> Charge to tax.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/40" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/40" id="section-40">
<Pnumber>40</Pnumber>
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<Pnumber>1</Pnumber>
<P2para>
<Text>
Tax shall be charged on a taxable disposal
<Addition ChangeId="key-b8e1af84007f21a99105bb5cc16d4d1b-1618342607254" CommentaryRef="key-b8e1af84007f21a99105bb5cc16d4d1b">made in England </Addition>
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.
</Text>
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<Pnumber>
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<Substitution ChangeId="key-9d244c1271149e88e9027a0b7d87c487-1618862851216" CommentaryRef="key-9d244c1271149e88e9027a0b7d87c487">A taxable disposal takes place where material is disposed of and either—</Substitution>
</Text>
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<Pnumber>
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<Substitution ChangeId="key-9d244c1271149e88e9027a0b7d87c487-1618862851216" CommentaryRef="key-9d244c1271149e88e9027a0b7d87c487">the disposal is made at a landfill site (see subsection (4)), or</Substitution>
</Text>
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<Pnumber>
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<Substitution ChangeId="key-9d244c1271149e88e9027a0b7d87c487-1618862851216" CommentaryRef="key-9d244c1271149e88e9027a0b7d87c487">the disposal requires a permit or licence mentioned in subsection (4) but is not made at a landfill site.</Substitution>
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<Pnumber>3</Pnumber>
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<Text>For this purpose a disposal is made at a landfill site if the land on or under which it is made constitutes or falls within land which is a landfill site at the time of the disposal.</Text>
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<Addition ChangeId="key-60a8e8ed6c47e576df4650faae673cb4-1618862808412" CommentaryRef="key-60a8e8ed6c47e576df4650faae673cb4">Land is a landfill site at a given time if at that time—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/40/4/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/40/4/a" id="section-40-4-a">
<Pnumber>
<Addition ChangeId="key-60a8e8ed6c47e576df4650faae673cb4-1618862808412" CommentaryRef="key-60a8e8ed6c47e576df4650faae673cb4">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-60a8e8ed6c47e576df4650faae673cb4-1618862808412" CommentaryRef="key-60a8e8ed6c47e576df4650faae673cb4">a permit under regulations made under—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/40/4/a/i" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/40/4/a/i" id="section-40-4-a-i">
<Pnumber>
<Addition ChangeId="key-60a8e8ed6c47e576df4650faae673cb4-1618862808412" CommentaryRef="key-60a8e8ed6c47e576df4650faae673cb4">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-60a8e8ed6c47e576df4650faae673cb4-1618862808412" CommentaryRef="key-60a8e8ed6c47e576df4650faae673cb4">section 2 of the Pollution Prevention and Control Act 1999, or</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/40/4/a/ii" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/40/4/a/ii" id="section-40-4-a-ii">
<Pnumber>
<Addition ChangeId="key-60a8e8ed6c47e576df4650faae673cb4-1618862808412" CommentaryRef="key-60a8e8ed6c47e576df4650faae673cb4">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-60a8e8ed6c47e576df4650faae673cb4-1618862808412" CommentaryRef="key-60a8e8ed6c47e576df4650faae673cb4">Article 4 of the Environment (Northern Ireland) Order 2002 (</Addition>
<Acronym Expansion="Statutory Instrument">
<Addition ChangeId="key-60a8e8ed6c47e576df4650faae673cb4-1618862808412" CommentaryRef="key-60a8e8ed6c47e576df4650faae673cb4">S.I.</Addition>
</Acronym>
<Addition ChangeId="key-60a8e8ed6c47e576df4650faae673cb4-1618862808412" CommentaryRef="key-60a8e8ed6c47e576df4650faae673cb4"> 2002/3153 (N.I. 7)),</Addition>
</Text>
</P4para>
</P4>
<Text>
<Addition ChangeId="key-60a8e8ed6c47e576df4650faae673cb4-1618862808412" CommentaryRef="key-60a8e8ed6c47e576df4650faae673cb4">is in force in relation to the land and authorises deposits or disposals in or on the land,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/40/4/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/40/4/b" id="section-40-4-b">
<Pnumber>
<Addition ChangeId="key-60a8e8ed6c47e576df4650faae673cb4-1618862808412" CommentaryRef="key-60a8e8ed6c47e576df4650faae673cb4">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-60a8e8ed6c47e576df4650faae673cb4-1618862808412" CommentaryRef="key-60a8e8ed6c47e576df4650faae673cb4">a waste management licence issued under Part 2 of the Waste and Contaminated Land (Northern Ireland) Order 1997 (</Addition>
<Addition ChangeId="key-60a8e8ed6c47e576df4650faae673cb4-1618862808412" CommentaryRef="key-60a8e8ed6c47e576df4650faae673cb4">S.I.</Addition>
<Addition ChangeId="key-60a8e8ed6c47e576df4650faae673cb4-1618862808412" CommentaryRef="key-60a8e8ed6c47e576df4650faae673cb4"> 1997/2778 (N.I. 19)) (waste on land) is in force in relation to the land and authorises deposits in or on the land, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/40/4/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/40/4/c" id="section-40-4-c">
<Pnumber>
<Addition ChangeId="key-60a8e8ed6c47e576df4650faae673cb4-1618862808412" CommentaryRef="key-60a8e8ed6c47e576df4650faae673cb4">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-60a8e8ed6c47e576df4650faae673cb4-1618862808412" CommentaryRef="key-60a8e8ed6c47e576df4650faae673cb4">a licence under any provision for the time being having effect in Northern Ireland and corresponding to section 35 of the Environmental Protection Act 1990 (waste management licences) is in force in relation to the land and authorises disposals in or on the land.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group ConfersPower="true" RestrictStartDate="2018-03-15">
<Title>
<Addition ChangeId="key-26eb7e99c2a3641bc8965b20a1d94a1e-1618776199764" CommentaryRef="key-26eb7e99c2a3641bc8965b20a1d94a1e">Disposals of material</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/40A" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/40A" id="section-40A">
<Pnumber PuncAfter="">
<Addition ChangeId="key-26eb7e99c2a3641bc8965b20a1d94a1e-1618776199764" CommentaryRef="key-26eb7e99c2a3641bc8965b20a1d94a1e">40A</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/40A/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/40A/1" id="section-40A-1">
<Pnumber>
<Addition ChangeId="key-26eb7e99c2a3641bc8965b20a1d94a1e-1618776199764" CommentaryRef="key-26eb7e99c2a3641bc8965b20a1d94a1e">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-26eb7e99c2a3641bc8965b20a1d94a1e-1618776199764" CommentaryRef="key-26eb7e99c2a3641bc8965b20a1d94a1e">For the purposes of this Part, there is a disposal of material if—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/40A/1/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/40A/1/a" id="section-40A-1-a">
<Pnumber>
<Addition ChangeId="key-26eb7e99c2a3641bc8965b20a1d94a1e-1618776199764" CommentaryRef="key-26eb7e99c2a3641bc8965b20a1d94a1e">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-26eb7e99c2a3641bc8965b20a1d94a1e-1618776199764" CommentaryRef="key-26eb7e99c2a3641bc8965b20a1d94a1e">material is disposed of on the surface of land or on a structure set into the surface, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/40A/1/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/40A/1/b" id="section-40A-1-b">
<Pnumber>
<Addition ChangeId="key-26eb7e99c2a3641bc8965b20a1d94a1e-1618776199764" CommentaryRef="key-26eb7e99c2a3641bc8965b20a1d94a1e">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-26eb7e99c2a3641bc8965b20a1d94a1e-1618776199764" CommentaryRef="key-26eb7e99c2a3641bc8965b20a1d94a1e">material is disposed of under the surface of land.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/40A/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/40A/2" id="section-40A-2">
<Pnumber>
<Addition ChangeId="key-26eb7e99c2a3641bc8965b20a1d94a1e-1618776199764" CommentaryRef="key-26eb7e99c2a3641bc8965b20a1d94a1e">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-26eb7e99c2a3641bc8965b20a1d94a1e-1618776199764" CommentaryRef="key-26eb7e99c2a3641bc8965b20a1d94a1e">For the purposes of subsection (1)(a) and (b) it does not matter whether the material is placed in a container before it is disposed of.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/40A/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/40A/3" id="section-40A-3">
<Pnumber>
<Addition ChangeId="key-26eb7e99c2a3641bc8965b20a1d94a1e-1618776199764" CommentaryRef="key-26eb7e99c2a3641bc8965b20a1d94a1e">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-26eb7e99c2a3641bc8965b20a1d94a1e-1618776199764" CommentaryRef="key-26eb7e99c2a3641bc8965b20a1d94a1e">For the purposes of subsection (1)(b) it does not matter whether the material—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/40A/3/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/40A/3/a" id="section-40A-3-a">
<Pnumber>
<Addition ChangeId="key-26eb7e99c2a3641bc8965b20a1d94a1e-1618776199764" CommentaryRef="key-26eb7e99c2a3641bc8965b20a1d94a1e">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-26eb7e99c2a3641bc8965b20a1d94a1e-1618776199764" CommentaryRef="key-26eb7e99c2a3641bc8965b20a1d94a1e">is covered after it is disposed of, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/40A/3/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/40A/3/b" id="section-40A-3-b">
<Pnumber>
<Addition ChangeId="key-26eb7e99c2a3641bc8965b20a1d94a1e-1618776199764" CommentaryRef="key-26eb7e99c2a3641bc8965b20a1d94a1e">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-26eb7e99c2a3641bc8965b20a1d94a1e-1618776199764" CommentaryRef="key-26eb7e99c2a3641bc8965b20a1d94a1e">is disposed of in a cavity (such as a cavern or mine).</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/40A/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/40A/4" id="section-40A-4">
<Pnumber>
<Addition ChangeId="key-26eb7e99c2a3641bc8965b20a1d94a1e-1618776199764" CommentaryRef="key-26eb7e99c2a3641bc8965b20a1d94a1e">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-26eb7e99c2a3641bc8965b20a1d94a1e-1618776199764" CommentaryRef="key-26eb7e99c2a3641bc8965b20a1d94a1e">If material is disposed of on the surface of land or on a structure set into the surface with a view to the material being covered, the disposal is to be treated as made when the material is disposed of and not when it is covered.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/40A/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/40A/5" id="section-40A-5">
<Pnumber>
<Addition ChangeId="key-26eb7e99c2a3641bc8965b20a1d94a1e-1618776199764" CommentaryRef="key-26eb7e99c2a3641bc8965b20a1d94a1e">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-26eb7e99c2a3641bc8965b20a1d94a1e-1618776199764" CommentaryRef="key-26eb7e99c2a3641bc8965b20a1d94a1e">An order may for the purposes of this Part provide for—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/40A/5/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/40A/5/a" id="section-40A-5-a">
<Pnumber>
<Addition ChangeId="key-26eb7e99c2a3641bc8965b20a1d94a1e-1618776199764" CommentaryRef="key-26eb7e99c2a3641bc8965b20a1d94a1e">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-26eb7e99c2a3641bc8965b20a1d94a1e-1618776199764" CommentaryRef="key-26eb7e99c2a3641bc8965b20a1d94a1e">material to be treated as disposed of in circumstances where it would not otherwise be so treated;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/40A/5/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/40A/5/b" id="section-40A-5-b">
<Pnumber>
<Addition ChangeId="key-26eb7e99c2a3641bc8965b20a1d94a1e-1618776199764" CommentaryRef="key-26eb7e99c2a3641bc8965b20a1d94a1e">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-26eb7e99c2a3641bc8965b20a1d94a1e-1618776199764" CommentaryRef="key-26eb7e99c2a3641bc8965b20a1d94a1e">material to be treated as not disposed of in circumstances where it would otherwise be so treated.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/40A/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/40A/6" id="section-40A-6">
<Pnumber>
<Addition ChangeId="key-26eb7e99c2a3641bc8965b20a1d94a1e-1618776199764" CommentaryRef="key-26eb7e99c2a3641bc8965b20a1d94a1e">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-26eb7e99c2a3641bc8965b20a1d94a1e-1618776199764" CommentaryRef="key-26eb7e99c2a3641bc8965b20a1d94a1e">An order under subsection (5) may, among other things, make provision by reference to—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/40A/6/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/40A/6/a" id="section-40A-6-a">
<Pnumber>
<Addition ChangeId="key-26eb7e99c2a3641bc8965b20a1d94a1e-1618776199764" CommentaryRef="key-26eb7e99c2a3641bc8965b20a1d94a1e">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-26eb7e99c2a3641bc8965b20a1d94a1e-1618776199764" CommentaryRef="key-26eb7e99c2a3641bc8965b20a1d94a1e">descriptions of material;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/40A/6/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/40A/6/b" id="section-40A-6-b">
<Pnumber>
<Addition ChangeId="key-26eb7e99c2a3641bc8965b20a1d94a1e-1618776199764" CommentaryRef="key-26eb7e99c2a3641bc8965b20a1d94a1e">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-26eb7e99c2a3641bc8965b20a1d94a1e-1618776199764" CommentaryRef="key-26eb7e99c2a3641bc8965b20a1d94a1e">the quantities disposed of;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/40A/6/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/40A/6/c" id="section-40A-6-c">
<Pnumber>
<Addition ChangeId="key-26eb7e99c2a3641bc8965b20a1d94a1e-1618776199764" CommentaryRef="key-26eb7e99c2a3641bc8965b20a1d94a1e">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-26eb7e99c2a3641bc8965b20a1d94a1e-1618776199764" CommentaryRef="key-26eb7e99c2a3641bc8965b20a1d94a1e">the nature of the site at which material is disposed of;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/40A/6/d" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/40A/6/d" id="section-40A-6-d">
<Pnumber>
<Addition ChangeId="key-26eb7e99c2a3641bc8965b20a1d94a1e-1618776199764" CommentaryRef="key-26eb7e99c2a3641bc8965b20a1d94a1e">d</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-26eb7e99c2a3641bc8965b20a1d94a1e-1618776199764" CommentaryRef="key-26eb7e99c2a3641bc8965b20a1d94a1e">the location of material in a site (for example, whether it is in a discrete unit within the site).</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/40A/7" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/40A/7" id="section-40A-7">
<Pnumber>
<Addition ChangeId="key-26eb7e99c2a3641bc8965b20a1d94a1e-1618776199764" CommentaryRef="key-26eb7e99c2a3641bc8965b20a1d94a1e">7</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-26eb7e99c2a3641bc8965b20a1d94a1e-1618776199764" CommentaryRef="key-26eb7e99c2a3641bc8965b20a1d94a1e">An order may for the purposes of this Part provide for a prohibited disposal to be treated as a disposal falling within paragraph (b) of section 40(2).</Addition>
</Text>
</P2para>
<P2para>
<Text>
<Addition ChangeId="key-26eb7e99c2a3641bc8965b20a1d94a1e-1618776199764" CommentaryRef="key-26eb7e99c2a3641bc8965b20a1d94a1e">“Prohibited disposal” here means a disposal of material the disposal of which at a landfill site is prohibited by or by virtue of a prescribed enactment.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/40A/8" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/40A/8" id="section-40A-8">
<Pnumber>
<Addition ChangeId="key-26eb7e99c2a3641bc8965b20a1d94a1e-1618776199764" CommentaryRef="key-26eb7e99c2a3641bc8965b20a1d94a1e">8</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-26eb7e99c2a3641bc8965b20a1d94a1e-1618776199764" CommentaryRef="key-26eb7e99c2a3641bc8965b20a1d94a1e">An order under this section may make provision subject to exceptions, conditions or other qualifications.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2018-03-15">
<Title> Liability to pay tax.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/41" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/41" id="section-41">
<Pnumber>41</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/41/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/41/1" id="section-41-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
The person liable to pay tax charged on a taxable disposal
<Addition ChangeId="key-4d2c5f280bfdebb7db941650dcd68b01-1618865419025" CommentaryRef="key-4d2c5f280bfdebb7db941650dcd68b01">made at a landfill site</Addition>
is the landfill site operator.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/41/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/41/2" id="section-41-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>The reference here to the landfill site operator is to the person who is at the time of the disposal the operator of the landfill site which constitutes or contains the land on or under which the disposal is made.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/41/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/41/3" id="section-41-3">
<Pnumber>
<Addition ChangeId="key-f2735831bf18a8787f2eeea6c20e5078-1618865354403" CommentaryRef="key-f2735831bf18a8787f2eeea6c20e5078">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-f2735831bf18a8787f2eeea6c20e5078-1618865354403" CommentaryRef="key-f2735831bf18a8787f2eeea6c20e5078">A person is liable to pay tax charged on a taxable disposal not made at a landfill site if the person—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/41/3/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/41/3/a" id="section-41-3-a">
<Pnumber>
<Addition ChangeId="key-f2735831bf18a8787f2eeea6c20e5078-1618865354403" CommentaryRef="key-f2735831bf18a8787f2eeea6c20e5078">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-f2735831bf18a8787f2eeea6c20e5078-1618865354403" CommentaryRef="key-f2735831bf18a8787f2eeea6c20e5078">makes the disposal, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/41/3/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/41/3/b" id="section-41-3-b">
<Pnumber>
<Addition ChangeId="key-f2735831bf18a8787f2eeea6c20e5078-1618865354403" CommentaryRef="key-f2735831bf18a8787f2eeea6c20e5078">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-f2735831bf18a8787f2eeea6c20e5078-1618865354403" CommentaryRef="key-f2735831bf18a8787f2eeea6c20e5078">knowingly causes or knowingly permits the disposal to be made.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/41/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/41/4" id="section-41-4">
<Pnumber>
<Addition ChangeId="key-f2735831bf18a8787f2eeea6c20e5078-1618865354403" CommentaryRef="key-f2735831bf18a8787f2eeea6c20e5078">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-f2735831bf18a8787f2eeea6c20e5078-1618865354403" CommentaryRef="key-f2735831bf18a8787f2eeea6c20e5078">Every such person is jointly and severally liable to pay the tax charged.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/41/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/41/5" id="section-41-5">
<Pnumber>
<Addition ChangeId="key-f2735831bf18a8787f2eeea6c20e5078-1618865354403" CommentaryRef="key-f2735831bf18a8787f2eeea6c20e5078">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-f2735831bf18a8787f2eeea6c20e5078-1618865354403" CommentaryRef="key-f2735831bf18a8787f2eeea6c20e5078">In the case of a taxable disposal not made at a landfill site, a person within subsection (6) or (7) is taken for the purposes of this Part to be a person who knowingly causes or knowingly permits the disposal to be made, unless it is shown to the satisfaction of the Commissioners that the person did not do so.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/41/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/41/6" id="section-41-6">
<Pnumber>
<Addition ChangeId="key-f2735831bf18a8787f2eeea6c20e5078-1618865354403" CommentaryRef="key-f2735831bf18a8787f2eeea6c20e5078">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-f2735831bf18a8787f2eeea6c20e5078-1618865354403" CommentaryRef="key-f2735831bf18a8787f2eeea6c20e5078">A person is within this subsection if, before the time of the disposal of the material in question, the person—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/41/6/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/41/6/a" id="section-41-6-a">
<Pnumber>
<Addition ChangeId="key-f2735831bf18a8787f2eeea6c20e5078-1618865354403" CommentaryRef="key-f2735831bf18a8787f2eeea6c20e5078">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-f2735831bf18a8787f2eeea6c20e5078-1618865354403" CommentaryRef="key-f2735831bf18a8787f2eeea6c20e5078">took any action with a view to the disposal of the material,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/41/6/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/41/6/b" id="section-41-6-b">
<Pnumber>
<Addition ChangeId="key-f2735831bf18a8787f2eeea6c20e5078-1618865354403" CommentaryRef="key-f2735831bf18a8787f2eeea6c20e5078">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-f2735831bf18a8787f2eeea6c20e5078-1618865354403" CommentaryRef="key-f2735831bf18a8787f2eeea6c20e5078">was party to a contract for the sale of the material, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/41/6/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/41/6/c" id="section-41-6-c">
<Pnumber>
<Addition ChangeId="key-f2735831bf18a8787f2eeea6c20e5078-1618865354403" CommentaryRef="key-f2735831bf18a8787f2eeea6c20e5078">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-f2735831bf18a8787f2eeea6c20e5078-1618865354403" CommentaryRef="key-f2735831bf18a8787f2eeea6c20e5078">facilitated the transport or storage of the material.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/41/7" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/41/7" id="section-41-7">
<Pnumber>
<Addition ChangeId="key-f2735831bf18a8787f2eeea6c20e5078-1618865354403" CommentaryRef="key-f2735831bf18a8787f2eeea6c20e5078">7</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-f2735831bf18a8787f2eeea6c20e5078-1618865354403" CommentaryRef="key-f2735831bf18a8787f2eeea6c20e5078">A person is within this subsection if at the time of the disposal the person—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/41/7/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/41/7/a" id="section-41-7-a">
<Pnumber>
<Addition ChangeId="key-f2735831bf18a8787f2eeea6c20e5078-1618865354403" CommentaryRef="key-f2735831bf18a8787f2eeea6c20e5078">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-f2735831bf18a8787f2eeea6c20e5078-1618865354403" CommentaryRef="key-f2735831bf18a8787f2eeea6c20e5078">is the owner, or a lessee or occupier, of the land at which the disposal is made,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/41/7/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/41/7/b" id="section-41-7-b">
<Pnumber>
<Addition ChangeId="key-f2735831bf18a8787f2eeea6c20e5078-1618865354403" CommentaryRef="key-f2735831bf18a8787f2eeea6c20e5078">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-f2735831bf18a8787f2eeea6c20e5078-1618865354403" CommentaryRef="key-f2735831bf18a8787f2eeea6c20e5078">controls, or is able to control, a vehicle or trailer from which the disposal is made, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/41/7/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/41/7/c" id="section-41-7-c">
<Pnumber>
<Addition ChangeId="key-f2735831bf18a8787f2eeea6c20e5078-1618865354403" CommentaryRef="key-f2735831bf18a8787f2eeea6c20e5078">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-f2735831bf18a8787f2eeea6c20e5078-1618865354403" CommentaryRef="key-f2735831bf18a8787f2eeea6c20e5078">is an officer of a body corporate or unincorporated association that is within subsection (3)(a) or (3)(b).</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/41/8" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/41/8" id="section-41-8">
<Pnumber>
<Addition ChangeId="key-f2735831bf18a8787f2eeea6c20e5078-1618865354403" CommentaryRef="key-f2735831bf18a8787f2eeea6c20e5078">8</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-f2735831bf18a8787f2eeea6c20e5078-1618865354403" CommentaryRef="key-f2735831bf18a8787f2eeea6c20e5078">In subsection (7)(c) “officer”—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/41/8/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/41/8/a" id="section-41-8-a">
<Pnumber>
<Addition ChangeId="key-f2735831bf18a8787f2eeea6c20e5078-1618865354403" CommentaryRef="key-f2735831bf18a8787f2eeea6c20e5078">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-f2735831bf18a8787f2eeea6c20e5078-1618865354403" CommentaryRef="key-f2735831bf18a8787f2eeea6c20e5078">in relation to a body corporate, means a director, manager, secretary, chief executive or member of the committee of management, or a person purporting to act in such a capacity;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/41/8/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/41/8/b" id="section-41-8-b">
<Pnumber>
<Addition ChangeId="key-f2735831bf18a8787f2eeea6c20e5078-1618865354403" CommentaryRef="key-f2735831bf18a8787f2eeea6c20e5078">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-f2735831bf18a8787f2eeea6c20e5078-1618865354403" CommentaryRef="key-f2735831bf18a8787f2eeea6c20e5078">in relation to an unincorporated association, means an officer of the association or a member of its governing body, or a person purporting to act in such a capacity.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group ConfersPower="true" RestrictExtent="E+W+S+N.I." RestrictStartDate="2024-02-22">
<Title> Amount of tax.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/42" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/42" id="section-42">
<Pnumber>42</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/42/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/42/1" id="section-42-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>The amount of tax charged on a taxable disposal shall be found by taking—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/42/1/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/42/1/a" id="section-42-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-64d92a014db83cd5faa09f368df37dcb-1715869774738" CommentaryRef="key-64d92a014db83cd5faa09f368df37dcb">£103.70</Substitution>
<Substitution ChangeId="key-439f2c32bd103ce1eed8773864992cdc-1618606649887" CommentaryRef="key-439f2c32bd103ce1eed8773864992cdc">for each whole tonne disposed of and a proportionately reduced sum for any additional part of a tonne,</Substitution>
or
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/42/1/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/42/1/b" id="section-42-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>a proportionately reduced sum if less than a tonne is disposed of.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/42/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/42/2" id="section-42-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-9bf552d63f71e4842095de30858ddcd4-1618952060708" CommentaryRef="key-9bf552d63f71e4842095de30858ddcd4">Where— </Substitution>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/42/2/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/42/2/a" id="section-42-2-a">
<Pnumber>
<Substitution ChangeId="key-9bf552d63f71e4842095de30858ddcd4-1618952060708" CommentaryRef="key-9bf552d63f71e4842095de30858ddcd4">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-9bf552d63f71e4842095de30858ddcd4-1618952060708" CommentaryRef="key-9bf552d63f71e4842095de30858ddcd4">the</Substitution>
material disposed of consists entirely of qualifying material
<Addition ChangeId="key-0a2980ddbeec9d7ae70de6eebdca66b2-1618605854135" CommentaryRef="key-0a2980ddbeec9d7ae70de6eebdca66b2">or qualifying</Addition>
<Substitution ChangeId="key-9d38f5c701f60e9c6a31227ddac91883-1619008648853" CommentaryRef="key-9d38f5c701f60e9c6a31227ddac91883">fines, and</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/42/2/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/42/2/b" id="section-42-2-b">
<Pnumber>
<Substitution ChangeId="key-9d38f5c701f60e9c6a31227ddac91883-1619008648853" CommentaryRef="key-9d38f5c701f60e9c6a31227ddac91883">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-9d38f5c701f60e9c6a31227ddac91883-1619008648853" CommentaryRef="key-9d38f5c701f60e9c6a31227ddac91883"> the disposal is made at a landfill site,</Substitution>
</Text>
</P3para>
</P3>
<Text>
<Substitution ChangeId="key-9d38f5c701f60e9c6a31227ddac91883-1619008648853" CommentaryRef="key-9d38f5c701f60e9c6a31227ddac91883">this section</Substitution>
applies as if the
<Substitution ChangeId="key-a7a99c36ab00aab36ab4fef1a1205a2a-1618603665985" CommentaryRef="key-a7a99c36ab00aab36ab4fef1a1205a2a">reference to </Substitution>
<Substitution ChangeId="key-a7a99c36ab00aab36ab4fef1a1205a2a-1618603665985" CommentaryRef="key-a7a99c36ab00aab36ab4fef1a1205a2a">
<Substitution ChangeId="key-30852cae5a73fd7293c364e6bffa3671-1715869874661" CommentaryRef="key-30852cae5a73fd7293c364e6bffa3671">£103.70</Substitution>
</Substitution>
<Substitution ChangeId="key-a7a99c36ab00aab36ab4fef1a1205a2a-1618603665985" CommentaryRef="key-a7a99c36ab00aab36ab4fef1a1205a2a"> were to </Substitution>
<Substitution ChangeId="key-a7a99c36ab00aab36ab4fef1a1205a2a-1618603665985" CommentaryRef="key-a7a99c36ab00aab36ab4fef1a1205a2a">
<Substitution ChangeId="key-3642bfa7bc888dd7553e83b04ee8dacd-1715870197823" CommentaryRef="key-3642bfa7bc888dd7553e83b04ee8dacd">£3.30</Substitution>
</Substitution>
<Substitution ChangeId="key-a7a99c36ab00aab36ab4fef1a1205a2a-1618603665985" CommentaryRef="key-a7a99c36ab00aab36ab4fef1a1205a2a">.</Substitution>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/42/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/42/3" id="section-42-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Qualifying material is material for the time being listed for the purposes of this section in an order.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/42/3A" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/42/3A" id="section-42-3A">
<Pnumber>
<Addition ChangeId="key-b12d266955c25ef735676bbff288df7e-1618603505186" CommentaryRef="key-b12d266955c25ef735676bbff288df7e">3A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b12d266955c25ef735676bbff288df7e-1618603505186" CommentaryRef="key-b12d266955c25ef735676bbff288df7e">Qualifying fines are a mixture of—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/42/3A/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/42/3A/a" id="section-42-3A-a">
<Pnumber>
<Addition ChangeId="key-b12d266955c25ef735676bbff288df7e-1618603505186" CommentaryRef="key-b12d266955c25ef735676bbff288df7e">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b12d266955c25ef735676bbff288df7e-1618603505186" CommentaryRef="key-b12d266955c25ef735676bbff288df7e">fines that consist of such qualifying material as is prescribed by order, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/42/3A/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/42/3A/b" id="section-42-3A-b">
<Pnumber>
<Addition ChangeId="key-b12d266955c25ef735676bbff288df7e-1618603505186" CommentaryRef="key-b12d266955c25ef735676bbff288df7e">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b12d266955c25ef735676bbff288df7e-1618603505186" CommentaryRef="key-b12d266955c25ef735676bbff288df7e">fines that consist of material that is not qualifying material,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="key-b12d266955c25ef735676bbff288df7e-1618603505186" CommentaryRef="key-b12d266955c25ef735676bbff288df7e">that satisfies all the requirements prescribed in an order.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/42/3B" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/42/3B" id="section-42-3B">
<Pnumber>
<Addition ChangeId="key-b12d266955c25ef735676bbff288df7e-1618603505186" CommentaryRef="key-b12d266955c25ef735676bbff288df7e">3B</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b12d266955c25ef735676bbff288df7e-1618603505186" CommentaryRef="key-b12d266955c25ef735676bbff288df7e">An order under subsection (3A) relating to the mixture of fines may require, in particular—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/42/3B/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/42/3B/a" id="section-42-3B-a">
<Pnumber>
<Addition ChangeId="key-b12d266955c25ef735676bbff288df7e-1618603505186" CommentaryRef="key-b12d266955c25ef735676bbff288df7e">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b12d266955c25ef735676bbff288df7e-1618603505186" CommentaryRef="key-b12d266955c25ef735676bbff288df7e">that fines that consist of material that is not qualifying material do not exceed a prescribed proportion;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/42/3B/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/42/3B/b" id="section-42-3B-b">
<Pnumber>
<Addition ChangeId="key-b12d266955c25ef735676bbff288df7e-1618603505186" CommentaryRef="key-b12d266955c25ef735676bbff288df7e">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b12d266955c25ef735676bbff288df7e-1618603505186" CommentaryRef="key-b12d266955c25ef735676bbff288df7e">that the mixture of fines does not include prescribed materials or prescribed descriptions of materials;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/42/3B/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/42/3B/c" id="section-42-3B-c">
<Pnumber>
<Addition ChangeId="key-b12d266955c25ef735676bbff288df7e-1618603505186" CommentaryRef="key-b12d266955c25ef735676bbff288df7e">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b12d266955c25ef735676bbff288df7e-1618603505186" CommentaryRef="key-b12d266955c25ef735676bbff288df7e">that the mixture of fines is such that, if subjected to a prescribed test, it would give a prescribed result;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/42/3B/d" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/42/3B/d" id="section-42-3B-d">
<Pnumber>
<Addition ChangeId="key-b12d266955c25ef735676bbff288df7e-1618603505186" CommentaryRef="key-b12d266955c25ef735676bbff288df7e">d</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b12d266955c25ef735676bbff288df7e-1618603505186" CommentaryRef="key-b12d266955c25ef735676bbff288df7e">that the mixture of fines originates, or does not originate, in a prescribed way.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/42/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/42/4" id="section-42-4">
<Pnumber>
<Substitution ChangeId="key-2b51eab12fa240096196c3febfa67d92-1618333216510" CommentaryRef="key-2b51eab12fa240096196c3febfa67d92">4</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-2b51eab12fa240096196c3febfa67d92-1618333216510" CommentaryRef="key-2b51eab12fa240096196c3febfa67d92">The Treasury must—</Substitution>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/42/4/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/42/4/a" id="section-42-4-a">
<Pnumber>
<Substitution ChangeId="key-2b51eab12fa240096196c3febfa67d92-1618333216510" CommentaryRef="key-2b51eab12fa240096196c3febfa67d92">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-2b51eab12fa240096196c3febfa67d92-1618333216510" CommentaryRef="key-2b51eab12fa240096196c3febfa67d92">set criteria to be considered in determining from time to time what material is to be listed </Substitution>
<Substitution ChangeId="key-2b51eab12fa240096196c3febfa67d92-1618333216510" CommentaryRef="key-2b51eab12fa240096196c3febfa67d92">
<Addition ChangeId="key-05f094405659fe119ad6d24e12884985-1618606205669" CommentaryRef="key-05f094405659fe119ad6d24e12884985">or what fines are to be qualifying fines</Addition>
</Substitution>
<Substitution ChangeId="key-2b51eab12fa240096196c3febfa67d92-1618333216510" CommentaryRef="key-2b51eab12fa240096196c3febfa67d92">,</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/42/4/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/42/4/b" id="section-42-4-b">
<Pnumber>
<Substitution ChangeId="key-2b51eab12fa240096196c3febfa67d92-1618333216510" CommentaryRef="key-2b51eab12fa240096196c3febfa67d92">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-2b51eab12fa240096196c3febfa67d92-1618333216510" CommentaryRef="key-2b51eab12fa240096196c3febfa67d92">keep those criteria under review, and</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/42/4/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/42/4/c" id="section-42-4-c">
<Pnumber>
<Substitution ChangeId="key-2b51eab12fa240096196c3febfa67d92-1618333216510" CommentaryRef="key-2b51eab12fa240096196c3febfa67d92">c</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-2b51eab12fa240096196c3febfa67d92-1618333216510" CommentaryRef="key-2b51eab12fa240096196c3febfa67d92">revise them whenever they consider they should be revised.</Substitution>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/42/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/42/5" id="section-42-5">
<Pnumber>
<Substitution ChangeId="key-2b51eab12fa240096196c3febfa67d92-1618333216510" CommentaryRef="key-2b51eab12fa240096196c3febfa67d92">5</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-2b51eab12fa240096196c3febfa67d92-1618333216510" CommentaryRef="key-2b51eab12fa240096196c3febfa67d92">The Commissioners must publish the criteria (and any revised criteria) set by the Treasury.</Substitution>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/42/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/42/6" id="section-42-6">
<Pnumber>
<Substitution ChangeId="key-2b51eab12fa240096196c3febfa67d92-1618333216510" CommentaryRef="key-2b51eab12fa240096196c3febfa67d92">6</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-2b51eab12fa240096196c3febfa67d92-1618333216510" CommentaryRef="key-2b51eab12fa240096196c3febfa67d92">In determining from time to time what material is to be listed, </Substitution>
<Substitution ChangeId="key-2b51eab12fa240096196c3febfa67d92-1618333216510" CommentaryRef="key-2b51eab12fa240096196c3febfa67d92">
<Addition ChangeId="key-9793c9cbdec5c11ffea76c79fb8b61fa-1618606160629" CommentaryRef="key-9793c9cbdec5c11ffea76c79fb8b61fa">or what fines are to be qualifying fines,</Addition>
</Substitution>
<Substitution ChangeId="key-2b51eab12fa240096196c3febfa67d92-1618333216510" CommentaryRef="key-2b51eab12fa240096196c3febfa67d92"> the Treasury must have regard to—</Substitution>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/42/6/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/42/6/a" id="section-42-6-a">
<Pnumber>
<Substitution ChangeId="key-2b51eab12fa240096196c3febfa67d92-1618333216510" CommentaryRef="key-2b51eab12fa240096196c3febfa67d92">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-2b51eab12fa240096196c3febfa67d92-1618333216510" CommentaryRef="key-2b51eab12fa240096196c3febfa67d92">the criteria (or revised criteria) published under subsection (5), and</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/42/6/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/42/6/b" id="section-42-6-b">
<Pnumber>
<Substitution ChangeId="key-2b51eab12fa240096196c3febfa67d92-1618333216510" CommentaryRef="key-2b51eab12fa240096196c3febfa67d92">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-2b51eab12fa240096196c3febfa67d92-1618333216510" CommentaryRef="key-2b51eab12fa240096196c3febfa67d92">any other factors they consider relevant.</Substitution>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/part/III/crossheading/exemptions" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/part/III/crossheading/exemptions" NumberOfProvisions="8" id="part-III-crossheading-exemptions" RestrictExtent="E+W+S+N.I." RestrictStartDate="2018-03-15">
<Title> Exemptions</Title>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2018-03-15">
<Title> Material removed from water.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/43" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/43" id="section-43">
<Pnumber>43</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/43/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/43/1" id="section-43-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
A disposal
<Addition ChangeId="key-1b4e1bcf5a13066acc8254f2244a744d-1618858811470" CommentaryRef="key-1b4e1bcf5a13066acc8254f2244a744d">made at a landfill site</Addition>
is not a taxable disposal for the purposes of this Part if it is shown to the satisfaction of the Commissioners that the disposal is of material all of which—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/43/1/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/43/1/a" id="section-43-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>has been removed (by dredging or otherwise) from water falling within subsection (2) below, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/43/1/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/43/1/b" id="section-43-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>formed part of or projected from the bed of the water concerned before its removal.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/43/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/43/2" id="section-43-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Water falls within this subsection if it is—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/43/2/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/43/2/a" id="section-43-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>a river, canal or watercourse (whether natural or artificial), or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/43/2/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/43/2/b" id="section-43-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>a dock or harbour (whether natural or artificial).</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/43/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/43/3" id="section-43-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>
A disposal
<Addition ChangeId="key-6b116c46e25d28f9d7c0a9f8cc02b93e-1618859181591" CommentaryRef="key-6b116c46e25d28f9d7c0a9f8cc02b93e">made at a landfill site</Addition>
is not a taxable disposal for the purposes of this Part if it is shown to the satisfaction of the Commissioners that the disposal is of material all of which—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/43/3/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/43/3/a" id="section-43-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>has been removed (by dredging or otherwise) from water falling within the approaches to a harbour (whether natural or artificial),</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/43/3/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/43/3/b" id="section-43-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>has been removed in the interests of navigation, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/43/3/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/43/3/c" id="section-43-3-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>formed part of or projected from the bed of the water concerned before its removal.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/43/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/43/4" id="section-43-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>
A disposal
<Addition ChangeId="key-1ca8974e122fb2481164e847aeb6584e-1618859239874" CommentaryRef="key-1ca8974e122fb2481164e847aeb6584e">made at a landfill site</Addition>
is not a taxable disposal for the purposes of this Part if it is shown to the satisfaction of the Commissioners that the disposal is of material all of which—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/43/4/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/43/4/a" id="section-43-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>consists of naturally occurring mineral material, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/43/4/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/43/4/b" id="section-43-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>has been removed (by dredging or otherwise) from the sea in the course of commercial operations carried out to obtain substances such as sand or gravel from the seabed.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/43/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/43/5" id="section-43-5">
<Pnumber>
<Addition ChangeId="key-ec540f96394800a140baac027e4cbe92-1584821526332" CommentaryRef="key-ec540f96394800a140baac027e4cbe92">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-ec540f96394800a140baac027e4cbe92-1584821526332" CommentaryRef="key-ec540f96394800a140baac027e4cbe92">A disposal </Addition>
<Addition ChangeId="key-ec540f96394800a140baac027e4cbe92-1584821526332" CommentaryRef="key-ec540f96394800a140baac027e4cbe92">
<Addition ChangeId="key-fe8a467243f0bb313ee241249e8c6fb6-1618858712542" CommentaryRef="key-fe8a467243f0bb313ee241249e8c6fb6">made at a landfill site</Addition>
</Addition>
<Addition ChangeId="key-ec540f96394800a140baac027e4cbe92-1584821526332" CommentaryRef="key-ec540f96394800a140baac027e4cbe92"> is not a taxable disposal for the purposes of this Part if it is shown to the satisfaction of the Commissioners that the disposal is of material all of which comprises material falling within subsection (1) or (3) and other material which has been added to that material for the purpose of securing that it is not liquid waste.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2012-04-01" RestrictExtent="E+W+S+N.I.">
<Title> Contaminated land.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/43A" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/43A" id="section-43A">
<Pnumber>
<CommentaryRef Ref="key-0da03924e8064dd5b2281265d1749f72"/>
43A
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2012-04-01" RestrictExtent="E+W+S+N.I.">
<Title>
<CommentaryRef Ref="c14611021"/>
Contaminated land: certificates.
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/43B" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/43B" id="section-43B">
<Pnumber>43B</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/43B/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/43B/1" id="section-43B-1" RestrictStartDate="2008-12-01">
<Pnumber>
<CommentaryRef Ref="key-6eb40b3c32b07a72d7660fa9e3b5e935"/>
1
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/43B/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/43B/2" id="section-43B-2" RestrictStartDate="2008-12-01">
<Pnumber>
<CommentaryRef Ref="key-6eb40b3c32b07a72d7660fa9e3b5e935"/>
2
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/43B/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/43B/3" id="section-43B-3" RestrictStartDate="2008-12-01">
<Pnumber>
<CommentaryRef Ref="key-6eb40b3c32b07a72d7660fa9e3b5e935"/>
3
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/43B/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/43B/4" RestrictStartDate="2012-04-01" id="section-43B-4" RestrictExtent="E+W+S+N.I.">
<Pnumber>
<CommentaryRef Ref="key-f738c9b13632b99dc64b82ebaadf43c1"/>
4
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/43B/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/43B/5" RestrictStartDate="2012-04-01" id="section-43B-5" RestrictExtent="E+W+S+N.I.">
<Pnumber>
<CommentaryRef Ref="key-f738c9b13632b99dc64b82ebaadf43c1"/>
5
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/43B/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/43B/6" RestrictStartDate="2012-04-01" id="section-43B-6" RestrictExtent="E+W+S+N.I.">
<Pnumber>
<CommentaryRef Ref="key-f738c9b13632b99dc64b82ebaadf43c1"/>
6
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/43B/7" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/43B/7" RestrictStartDate="2012-04-01" id="section-43B-7" RestrictExtent="E+W+S+N.I.">
<Pnumber>
<CommentaryRef Ref="key-f738c9b13632b99dc64b82ebaadf43c1"/>
7
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/43B/8" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/43B/8" RestrictStartDate="2012-04-01" id="section-43B-8" RestrictExtent="E+W+S+N.I.">
<Pnumber>
<CommentaryRef Ref="key-f738c9b13632b99dc64b82ebaadf43c1"/>
8
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/43B/9" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/43B/9" RestrictStartDate="2012-04-01" id="section-43B-9" RestrictExtent="E+W+S+N.I.">
<Pnumber>
<CommentaryRef Ref="key-f738c9b13632b99dc64b82ebaadf43c1"/>
9
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/43B/10" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/43B/10" RestrictStartDate="2012-04-01" id="section-43B-10" RestrictExtent="E+W+S+N.I.">
<Pnumber>
<CommentaryRef Ref="key-f738c9b13632b99dc64b82ebaadf43c1"/>
10
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/43B/11" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/43B/11" RestrictStartDate="2012-04-01" id="section-43B-11" RestrictExtent="E+W+S+N.I.">
<Pnumber>
<CommentaryRef Ref="key-f738c9b13632b99dc64b82ebaadf43c1"/>
11
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/43B/12" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/43B/12" RestrictStartDate="2012-04-01" id="section-43B-12" RestrictExtent="E+W+S+N.I.">
<Pnumber>
<CommentaryRef Ref="key-f738c9b13632b99dc64b82ebaadf43c1"/>
12
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2009-09-01">
<Title> Site restoration.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/43C" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/43C" id="section-43C">
<Pnumber PuncAfter="">
<CommentaryRef Ref="key-222dc1079160f1033f6f41e180623375"/>
43C
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2018-03-15">
<Title> Mining and quarrying.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/44" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/44" id="section-44">
<Pnumber>44</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/44/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/44/1" id="section-44-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
A disposal
<Addition ChangeId="key-8bfc695ae757641f9c8843c114f52d3d-1619554317537" CommentaryRef="key-8bfc695ae757641f9c8843c114f52d3d">made at a landfill site</Addition>
is not a taxable disposal for the purposes of this Part if it is shown to the satisfaction of the Commissioners that the disposal is of material all of which fulfils each of the conditions set out in subsections (2) to (4) below.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/44/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/44/2" id="section-44-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>The material must result from commercial mining operations (whether the mining is deep or open-cast) or from commercial quarrying operations.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/44/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/44/3" id="section-44-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>The material must be naturally occurring material extracted from the earth in the course of the operations.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/44/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/44/4" id="section-44-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>The material must not have been subjected to, or result from, a non-qualifying process carried out at any stage between the extraction and the disposal.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/44/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/44/5" id="section-44-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>A non-qualifying process is—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/44/5/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/44/5/a" id="section-44-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>a process separate from the mining or quarrying operations, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/44/5/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/44/5/b" id="section-44-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>a process forming part of those operations and permanently altering the material’s chemical composition.</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2005-04-06">
<Title>
<Addition ChangeId="d29p4740" CommentaryRef="c14611051"> Quarries.</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/44A" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/44A" id="section-44A">
<Pnumber PuncAfter="">
<Addition ChangeId="d29p4740" CommentaryRef="c14611051">44A</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/44A/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/44A/1" id="section-44A-1">
<Pnumber>
<Addition ChangeId="d29p4740" CommentaryRef="c14611051">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p4740" CommentaryRef="c14611051">A disposal is not a taxable disposal for the purposes of this Part if it is—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/44A/1/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/44A/1/a" id="section-44A-1-a">
<Pnumber>
<Addition ChangeId="d29p4740" CommentaryRef="c14611051">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p4740" CommentaryRef="c14611051">of material all of which is treated for the purposes of section 42 above as qualifying material,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/44A/1/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/44A/1/b" id="section-44A-1-b">
<Pnumber>
<Addition ChangeId="d29p4740" CommentaryRef="c14611051">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p4740" CommentaryRef="c14611051">made at a qualifying landfill site, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/44A/1/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/44A/1/c" id="section-44A-1-c">
<Pnumber>
<Addition ChangeId="d29p4740" CommentaryRef="c14611051">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p4740" CommentaryRef="c14611051">made, or treated as made, on or after 1st October 1999.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/44A/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/44A/2" id="section-44A-2">
<Pnumber>
<Addition ChangeId="d29p4740" CommentaryRef="c14611051">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p4740" CommentaryRef="c14611051">A landfill site is a qualifying landfill site for the purposes of this section if at the time of the disposal—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/44A/2/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/44A/2/a" id="section-44A-2-a">
<Pnumber>
<Addition ChangeId="d29p4740" CommentaryRef="c14611051">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p4740" CommentaryRef="c14611051">the landfill site is or was a quarry,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/44A/2/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/44A/2/b" id="section-44A-2-b">
<Pnumber>
<Addition ChangeId="d29p4740" CommentaryRef="c14611051">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p4740" CommentaryRef="c14611051">subject to subsection (3) below, it is a requirement of planning consent in respect of the land in which the quarry or former quarry is situated that it be wholly or partially refilled, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/44A/2/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/44A/2/c" id="section-44A-2-c">
<Pnumber>
<Addition ChangeId="d29p4740" CommentaryRef="c14611051">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p4740" CommentaryRef="c14611051">subject to subsection (4) below, the licence </Addition>
<Addition ChangeId="d29p4740" CommentaryRef="c14611051">
<Addition ChangeId="key-34e09d3682563070c9a6ca643b30dc94-1561373238604" CommentaryRef="key-34e09d3682563070c9a6ca643b30dc94">, permit</Addition>
</Addition>
<Addition ChangeId="d29p4740" CommentaryRef="c14611051"> or, as the case may require, resolution authorising disposals on or in the land comprising the site permits only the disposal of material which comprises qualifying material.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/44A/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/44A/3" id="section-44A-3">
<Pnumber>
<Addition ChangeId="d29p4740" CommentaryRef="c14611051">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p4740" CommentaryRef="c14611051">Where a quarry—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/44A/3/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/44A/3/a" id="section-44A-3-a">
<Pnumber>
<Addition ChangeId="d29p4740" CommentaryRef="c14611051">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p4740" CommentaryRef="c14611051">was in existence before 1st October 1999, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/44A/3/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/44A/3/b" id="section-44A-3-b">
<Pnumber>
<Addition ChangeId="d29p4740" CommentaryRef="c14611051">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p4740" CommentaryRef="c14611051">quarrying operations ceased before that date,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="d29p4740" CommentaryRef="c14611051">the requirement referred to in subsection (2)(b) must have been imposed on or before that date.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/44A/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/44A/4" id="section-44A-4">
<Pnumber>
<Addition ChangeId="d29p4740" CommentaryRef="c14611051">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p4740" CommentaryRef="c14611051">Where a licence </Addition>
<Addition ChangeId="d29p4740" CommentaryRef="c14611051">
<Addition ChangeId="key-dbd92ebde56325a64c36dd240230cb0f-1561373277481" CommentaryRef="key-dbd92ebde56325a64c36dd240230cb0f">or permit</Addition>
</Addition>
<Addition ChangeId="d29p4740" CommentaryRef="c14611051"> authorising disposals on or in the land does not (apart from the application of this subsection) meet the requirements of subsection (2)(c) above and an application has been made to vary the licence </Addition>
<Addition ChangeId="d29p4740" CommentaryRef="c14611051">
<Addition ChangeId="key-dbd92ebde56325a64c36dd240230cb0f-1561373307503" CommentaryRef="key-dbd92ebde56325a64c36dd240230cb0f">or permit</Addition>
</Addition>
<Addition ChangeId="d29p4740" CommentaryRef="c14611051"> in order to meet them, it shall be deemed to meet them for the period before—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/44A/4/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/44A/4/a" id="section-44A-4-a">
<Pnumber>
<Addition ChangeId="d29p4740" CommentaryRef="c14611051">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p4740" CommentaryRef="c14611051">the application is disposed of, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/44A/4/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/44A/4/b" id="section-44A-4-b">
<Pnumber>
<Addition ChangeId="d29p4740" CommentaryRef="c14611051">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p4740" CommentaryRef="c14611051">the second anniversary of the making of the application if it occurs before the application is disposed of.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/44A/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/44A/5" id="section-44A-5">
<Pnumber>
<Addition ChangeId="d29p4740" CommentaryRef="c14611051">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p4740" CommentaryRef="c14611051">For the purposes of subsection (4) an application is disposed of if—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/44A/5/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/44A/5/a" id="section-44A-5-a">
<Pnumber>
<Addition ChangeId="d29p4740" CommentaryRef="c14611051">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p4740" CommentaryRef="c14611051">it is granted,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/44A/5/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/44A/5/b" id="section-44A-5-b">
<Pnumber>
<Addition ChangeId="d29p4740" CommentaryRef="c14611051">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p4740" CommentaryRef="c14611051">it is withdrawn,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/44A/5/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/44A/5/c" id="section-44A-5-c">
<Pnumber>
<Addition ChangeId="d29p4740" CommentaryRef="c14611051">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p4740" CommentaryRef="c14611051">it is refused and there is no right of appeal against the refusal,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/44A/5/d" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/44A/5/d" id="section-44A-5-d">
<Pnumber>
<Addition ChangeId="d29p4740" CommentaryRef="c14611051">d</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p4740" CommentaryRef="c14611051">a time limit for appeal against refusal expires without an appeal having been commenced, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/44A/5/e" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/44A/5/e" id="section-44A-5-e">
<Pnumber>
<Addition ChangeId="d29p4740" CommentaryRef="c14611051">e</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p4740" CommentaryRef="c14611051">an appeal against refusal is dismissed or withdrawn and there is no further right of appeal.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2018-03-15">
<Title> Pet cemeteries.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/45" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/45" id="section-45">
<Pnumber>45</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/45/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/45/1" id="section-45-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
A disposal
<Addition ChangeId="key-153da1b86dd7744df4672f4b540eb7e9-1618947611701" CommentaryRef="key-153da1b86dd7744df4672f4b540eb7e9">made at a landfill site</Addition>
is not a taxable disposal for the purposes of this Part if—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/45/1/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/45/1/a" id="section-45-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the disposal is of material consisting entirely of the remains of dead domestic pets, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/45/1/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/45/1/b" id="section-45-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the landfill site at which the disposal is made fulfils the test set out in subsection (2) below.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/45/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/45/2" id="section-45-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>The test is that during the relevant period—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/45/2/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/45/2/a" id="section-45-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
no
<Substitution ChangeId="key-8a941e7d058b0ff75ee5bcf5f9a6614c-1618947685603" CommentaryRef="key-8a941e7d058b0ff75ee5bcf5f9a6614c">disposal of material</Substitution>
was made at the site, or
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/45/2/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/45/2/b" id="section-45-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
the only
<Substitution ChangeId="key-9277d08cbfe009e444089bef9be7ada9-1618947749557" CommentaryRef="key-9277d08cbfe009e444089bef9be7ada9">disposals of material</Substitution>
made at the site were of material consisting entirely of the remains of dead domestic pets.
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/45/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/45/3" id="section-45-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>For the purposes of subsection (2) above the relevant period—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/45/3/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/45/3/a" id="section-45-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
begins with 1st October 1996 or (if later) with the coming into force in relation to the site of the licence
<Substitution ChangeId="key-858aef85e73484d59618e9fd0194fc61-1561373474178" CommentaryRef="key-858aef85e73484d59618e9fd0194fc61">, resolution or permit</Substitution>
mentioned in section 66 below, and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/45/3/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/45/3/b" id="section-45-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>ends immediately before the disposal mentioned in subsection (1) above.</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group ConfersPower="true" RestrictExtent="E+W+S+N.I." RestrictStartDate="2018-03-15">
<Title> Power to vary.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/46" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/46" id="section-46">
<Pnumber>46</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/46/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/46/1" id="section-46-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Provision may be made by order to produce the result that—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/46/1/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/46/1/a" id="section-46-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>a disposal which would otherwise be a taxable disposal (by virtue of this Part as it applies for the time being) is not a taxable disposal;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/46/1/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/46/1/b" id="section-46-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>a disposal which would otherwise not be a taxable disposal (by virtue of this Part as it applies for the time being) is a taxable disposal.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/46/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/46/2" id="section-46-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Without prejudice to the generality of subsection (1) above, an order under this section may—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/46/2/za" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/46/2/za" id="section-46-2-za">
<Pnumber>
<Addition ChangeId="key-55308206b269dd4f383bf7784a705fb6-1619554501644" CommentaryRef="key-55308206b269dd4f383bf7784a705fb6">za</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-55308206b269dd4f383bf7784a705fb6-1619554501644" CommentaryRef="key-55308206b269dd4f383bf7784a705fb6">confer exemption by reference to guidance (as it has effect from time to time) issued by—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/46/2/za/i" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/46/2/za/i" id="section-46-2-za-i">
<Pnumber>
<Addition ChangeId="key-55308206b269dd4f383bf7784a705fb6-1619554501644" CommentaryRef="key-55308206b269dd4f383bf7784a705fb6">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-55308206b269dd4f383bf7784a705fb6-1619554501644" CommentaryRef="key-55308206b269dd4f383bf7784a705fb6">a body established by or under any enactment, or</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/46/2/za/ii" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/46/2/za/ii" id="section-46-2-za-ii">
<Pnumber>
<Addition ChangeId="key-55308206b269dd4f383bf7784a705fb6-1619554501644" CommentaryRef="key-55308206b269dd4f383bf7784a705fb6">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-55308206b269dd4f383bf7784a705fb6-1619554501644" CommentaryRef="key-55308206b269dd4f383bf7784a705fb6">a government department or an agency of a government department,</Addition>
</Text>
</P4para>
</P4>
<Text>
<Addition ChangeId="key-55308206b269dd4f383bf7784a705fb6-1619554501644" CommentaryRef="key-55308206b269dd4f383bf7784a705fb6">to the effect that particular kinds of disposal do not require a permit or licence mentioned in section 40(4);</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/46/2/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/46/2/a" id="section-46-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>confer exemption by reference to certificates issued by the Commissioners and to conditions set out in certificates;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/46/2/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/46/2/b" id="section-46-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>allow the Commissioners to direct requirements to be met before certificates can be issued;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/46/2/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/46/2/c" id="section-46-2-c">
<Pnumber>
<Substitution ChangeId="key-3b41fd6e9941278ee25b19403a7dd066-1598124209731" CommentaryRef="key-3b41fd6e9941278ee25b19403a7dd066">c</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-3b41fd6e9941278ee25b19403a7dd066-1598124209731" CommentaryRef="key-3b41fd6e9941278ee25b19403a7dd066">provide for reviews and appeals relating to decisions about certificates.</Substitution>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/46/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/46/3" id="section-46-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Provision may be made under this section in such way as the Treasury think fit (whether by amending this Part or otherwise).</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/part/III/crossheading/administration" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/part/III/crossheading/administration" NumberOfProvisions="5" id="part-III-crossheading-administration" RestrictExtent="E+W+S+N.I." RestrictStartDate="2018-03-15">
<Title> Administration</Title>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2018-03-15">
<Title> Registration.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/47" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/47" id="section-47">
<Pnumber>47</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/47/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/47/1" id="section-47-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>The register kept under this section may contain such information as the Commissioners think is required for the purposes of the care and management of the tax.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/47/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/47/2" id="section-47-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>A person who—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/47/2/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/47/2/a" id="section-47-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
carries out taxable activities
<Addition ChangeId="key-2ca4f431d5806206ef48c82d8093f8f7-1618864238061" CommentaryRef="key-2ca4f431d5806206ef48c82d8093f8f7">at a landfill site</Addition>
, and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/47/2/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/47/2/b" id="section-47-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>is not registered,</Text>
</P3para>
</P3>
<Text>is liable to be registered.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/47/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/47/3" id="section-47-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Where—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/47/3/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/47/3/a" id="section-47-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>a person at any time forms the intention of carrying out taxable activities, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/47/3/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/47/3/b" id="section-47-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>he is not registered,</Text>
</P3para>
</P3>
<Text>he shall notify the Commissioners of his intention.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/47/3A" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/47/3A" id="section-47-3A">
<Pnumber>
<Addition ChangeId="key-d6cffd704a53b1597bb1d957ad3a554c-1618863938613" CommentaryRef="key-d6cffd704a53b1597bb1d957ad3a554c">3A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-d6cffd704a53b1597bb1d957ad3a554c-1618863938613" CommentaryRef="key-d6cffd704a53b1597bb1d957ad3a554c">A registered person who forms the intention of carrying out taxable activities elsewhere than at a landfill site shall notify the Commissioners of that intention.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/47/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/47/4" id="section-47-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>
A person who at any time ceases to have the intention of carrying out taxable activities
<Addition ChangeId="key-0047d8c3df6922f0698d696217a80ba8-1618864499599" CommentaryRef="key-0047d8c3df6922f0698d696217a80ba8">at a landfill site</Addition>
shall notify the Commissioners of that fact.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/47/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/47/5" id="section-47-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>Where a person is liable to be registered by virtue of subsection (2) above the Commissioners shall register him with effect from the time when he begins to carry out taxable activities; and this subsection applies whether or not he notifies the Commissioners under subsection (3) above.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/47/5A" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/47/5A" id="section-47-5A">
<Pnumber>
<Addition ChangeId="key-fb36ecb8f9e8421b243db47796b0549f-1618864043320" CommentaryRef="key-fb36ecb8f9e8421b243db47796b0549f">5A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-fb36ecb8f9e8421b243db47796b0549f-1618864043320" CommentaryRef="key-fb36ecb8f9e8421b243db47796b0549f">Where a person who is not registered carries out taxable activities elsewhere than at a landfill site, the Commissioners may register the person with effect from the date when the person begins carrying out those activities.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/47/5B" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/47/5B" id="section-47-5B">
<Pnumber>
<Addition ChangeId="key-fb36ecb8f9e8421b243db47796b0549f-1618864043320" CommentaryRef="key-fb36ecb8f9e8421b243db47796b0549f">5B</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-fb36ecb8f9e8421b243db47796b0549f-1618864043320" CommentaryRef="key-fb36ecb8f9e8421b243db47796b0549f">Subsections (2) to (5A) do not apply to a person within subsection (6) of section 41 who, but for that subsection, would not be treated as carrying out taxable activities.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/47/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/47/6" id="section-47-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>
Where the Commissioners are satisfied that
<Substitution ChangeId="key-1803a283b4166bcdd9f1a06cda6561c3-1618864619154" CommentaryRef="key-1803a283b4166bcdd9f1a06cda6561c3">a registered person</Substitution>
has ceased to carry out taxable activities
<Addition ChangeId="key-73165d22641de5028213a4bf2dff8ebb-1618864565379" CommentaryRef="key-73165d22641de5028213a4bf2dff8ebb">at a landfill site</Addition>
they may cancel his registration with effect from the earliest practicable time after he so ceased; and this subsection applies whether or not he notifies the Commissioners under subsection (4) above.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/47/7" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/47/7" id="section-47-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>Where—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/47/7/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/47/7/a" id="section-47-7-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>a person notifies the Commissioners under subsection (4) above,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/47/7/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/47/7/b" id="section-47-7-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>they are satisfied that he will not carry out taxable activities,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/47/7/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/47/7/c" id="section-47-7-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>they are satisfied that no tax which he is liable to pay is unpaid,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/47/7/d" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/47/7/d" id="section-47-7-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>they are satisfied that no credit to which he is entitled under regulations made under section 51 below is outstanding, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/47/7/e" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/47/7/e" id="section-47-7-e">
<Pnumber>e</Pnumber>
<P3para>
<Text>subsection (8) below does not apply,</Text>
</P3para>
</P3>
<Text>the Commissioners shall cancel his registration with effect from the earliest practicable time after he ceases to carry out taxable activities.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/47/8" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/47/8" id="section-47-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>Where—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/47/8/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/47/8/a" id="section-47-8-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>a person notifies the Commissioners under subsection (4) above, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/47/8/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/47/8/b" id="section-47-8-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>they are satisfied that he has not carried out, and will not carry out, taxable activities,</Text>
</P3para>
</P3>
<Text>the Commissioners shall cancel his registration with effect from the time when he ceased to have the intention to carry out taxable activities.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/47/9" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/47/9" id="section-47-9">
<Pnumber>
<Substitution ChangeId="key-13e53c9578680ab67b1a0f76c737c12b-1618864095016" CommentaryRef="key-13e53c9578680ab67b1a0f76c737c12b">9</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-13e53c9578680ab67b1a0f76c737c12b-1618864095016" CommentaryRef="key-13e53c9578680ab67b1a0f76c737c12b">For the purposes of this section regulations may make—</Substitution>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/47/9/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/47/9/a" id="section-47-9-a">
<Pnumber>
<Substitution ChangeId="key-13e53c9578680ab67b1a0f76c737c12b-1618864095016" CommentaryRef="key-13e53c9578680ab67b1a0f76c737c12b">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-13e53c9578680ab67b1a0f76c737c12b-1618864095016" CommentaryRef="key-13e53c9578680ab67b1a0f76c737c12b">provision as to the time within which a notification is to be made (including provision enabling the Commissioners to grant an extension of time);</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/47/9/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/47/9/b" id="section-47-9-b">
<Pnumber>
<Substitution ChangeId="key-13e53c9578680ab67b1a0f76c737c12b-1618864095016" CommentaryRef="key-13e53c9578680ab67b1a0f76c737c12b">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-13e53c9578680ab67b1a0f76c737c12b-1618864095016" CommentaryRef="key-13e53c9578680ab67b1a0f76c737c12b">provision as to the form and manner in which any notification is to be made and as to the information to be contained in or provided with it;</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/47/9/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/47/9/c" id="section-47-9-c">
<Pnumber>
<Substitution ChangeId="key-13e53c9578680ab67b1a0f76c737c12b-1618864095016" CommentaryRef="key-13e53c9578680ab67b1a0f76c737c12b">c</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-13e53c9578680ab67b1a0f76c737c12b-1618864095016" CommentaryRef="key-13e53c9578680ab67b1a0f76c737c12b">provision as to the criteria that the Commissioners are to apply in deciding whether to register a person under subsection (5A);</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/47/9/d" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/47/9/d" id="section-47-9-d">
<Pnumber>
<Substitution ChangeId="key-13e53c9578680ab67b1a0f76c737c12b-1618864095016" CommentaryRef="key-13e53c9578680ab67b1a0f76c737c12b">d</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-13e53c9578680ab67b1a0f76c737c12b-1618864095016" CommentaryRef="key-13e53c9578680ab67b1a0f76c737c12b">provision under which, in prescribed circumstances, taxable activities at a site within subsection (9B) may, on a provisional or conditional basis, be treated as carried out at a landfill site;</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/47/9/e" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/47/9/e" id="section-47-9-e">
<Pnumber>
<Substitution ChangeId="key-13e53c9578680ab67b1a0f76c737c12b-1618864095016" CommentaryRef="key-13e53c9578680ab67b1a0f76c737c12b">e</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-13e53c9578680ab67b1a0f76c737c12b-1618864095016" CommentaryRef="key-13e53c9578680ab67b1a0f76c737c12b">provision requiring a person who has made a notification to notify the Commissioners if any information contained in or provided in connection with it is or becomes inaccurate;</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/47/9/f" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/47/9/f" id="section-47-9-f">
<Pnumber>
<Substitution ChangeId="key-13e53c9578680ab67b1a0f76c737c12b-1618864095016" CommentaryRef="key-13e53c9578680ab67b1a0f76c737c12b">f</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-13e53c9578680ab67b1a0f76c737c12b-1618864095016" CommentaryRef="key-13e53c9578680ab67b1a0f76c737c12b">provision as to the correction of entries in the register (including provision for a person provisionally or conditionally registered by virtue of paragraph (d) to be treated, in prescribed circumstances, as never having been so registered).</Substitution>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/47/9A" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/47/9A" id="section-47-9A">
<Pnumber>
<Substitution ChangeId="key-13e53c9578680ab67b1a0f76c737c12b-1618864095016" CommentaryRef="key-13e53c9578680ab67b1a0f76c737c12b">9A</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-13e53c9578680ab67b1a0f76c737c12b-1618864095016" CommentaryRef="key-13e53c9578680ab67b1a0f76c737c12b">Provision made by regulations under subsection (9)(c) may be supplemented by provision made by notice published by the Commissioners in accordance with the regulations.</Substitution>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/47/9B" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/47/9B" id="section-47-9B">
<Pnumber>
<Substitution ChangeId="key-13e53c9578680ab67b1a0f76c737c12b-1618864095016" CommentaryRef="key-13e53c9578680ab67b1a0f76c737c12b">9B</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-13e53c9578680ab67b1a0f76c737c12b-1618864095016" CommentaryRef="key-13e53c9578680ab67b1a0f76c737c12b">A site is within this subsection if—</Substitution>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/47/9B/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/47/9B/a" id="section-47-9B-a">
<Pnumber>
<Substitution ChangeId="key-13e53c9578680ab67b1a0f76c737c12b-1618864095016" CommentaryRef="key-13e53c9578680ab67b1a0f76c737c12b">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-13e53c9578680ab67b1a0f76c737c12b-1618864095016" CommentaryRef="key-13e53c9578680ab67b1a0f76c737c12b">it is not a landfill site, or</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/47/9B/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/47/9B/b" id="section-47-9B-b">
<Pnumber>
<Substitution ChangeId="key-13e53c9578680ab67b1a0f76c737c12b-1618864095016" CommentaryRef="key-13e53c9578680ab67b1a0f76c737c12b">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-13e53c9578680ab67b1a0f76c737c12b-1618864095016" CommentaryRef="key-13e53c9578680ab67b1a0f76c737c12b">it not known at the relevant time whether it is a landfill site or not.</Substitution>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/47/5n1" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/47/5n1" id="section-47-5n1">
<Pnumber>
<Substitution ChangeId="key-5a2fde2df4bc91c64b616fe964f41b8a-1618865035073" CommentaryRef="key-5a2fde2df4bc91c64b616fe964f41b8a">10</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-5a2fde2df4bc91c64b616fe964f41b8a-1618865035073" CommentaryRef="key-5a2fde2df4bc91c64b616fe964f41b8a">In this Part—</Substitution>
</Text>
<UnorderedList Decoration="none" Class="Definition">
<ListItem>
<Para>
<Text>
<Substitution ChangeId="key-5a2fde2df4bc91c64b616fe964f41b8a-1618865035073" CommentaryRef="key-5a2fde2df4bc91c64b616fe964f41b8a"></Substitution>
<Term>
<Substitution ChangeId="key-5a2fde2df4bc91c64b616fe964f41b8a-1618865035073" CommentaryRef="key-5a2fde2df4bc91c64b616fe964f41b8a">registered person</Substitution>
</Term>
<Substitution ChangeId="key-5a2fde2df4bc91c64b616fe964f41b8a-1618865035073" CommentaryRef="key-5a2fde2df4bc91c64b616fe964f41b8a">” means—</Substitution>
</Text>
</Para>
<OrderedList Type="alpha" Decoration="parens">
<ListItem NumberOverride="a">
<Para>
<Text>
<Substitution ChangeId="key-5a2fde2df4bc91c64b616fe964f41b8a-1618865035073" CommentaryRef="key-5a2fde2df4bc91c64b616fe964f41b8a">a person registered under subsection (5) or (5A), and</Substitution>
</Text>
</Para>
</ListItem>
<ListItem NumberOverride="b">
<Para>
<Text>
<Substitution ChangeId="key-5a2fde2df4bc91c64b616fe964f41b8a-1618865035073" CommentaryRef="key-5a2fde2df4bc91c64b616fe964f41b8a">a person who was registered under this section before the passing of FA 2018 and who remains registered;</Substitution>
</Text>
</Para>
</ListItem>
</OrderedList>
</ListItem>
<ListItem>
<Para>
<Text>
<Substitution ChangeId="key-5a2fde2df4bc91c64b616fe964f41b8a-1618865035073" CommentaryRef="key-5a2fde2df4bc91c64b616fe964f41b8a"></Substitution>
<Term>
<Substitution ChangeId="key-5a2fde2df4bc91c64b616fe964f41b8a-1618865035073" CommentaryRef="key-5a2fde2df4bc91c64b616fe964f41b8a">registrable person</Substitution>
</Term>
<Substitution ChangeId="key-5a2fde2df4bc91c64b616fe964f41b8a-1618865035073" CommentaryRef="key-5a2fde2df4bc91c64b616fe964f41b8a">” means a person who carries out taxable activities (whether registered or not), excluding a person within subsection (6) of section 41 who, but for that subsection, would not be treated as carrying out taxable activities.</Substitution>
</Text>
</Para>
</ListItem>
</UnorderedList>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group ConfersPower="true" RestrictStartDate="1996-04-29">
<Title> Information required to keep register up to date.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/48" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/48" id="section-48">
<Pnumber>48</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/48/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/48/1" id="section-48-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Regulations may make provision requiring a registrable person to notify the Commissioners of particulars which—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/48/1/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/48/1/a" id="section-48-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>are of changes in circumstances relating to the registrable person or any business carried on by him,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/48/1/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/48/1/b" id="section-48-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>appear to the Commissioners to be required for the purpose of keeping the register kept under section 47 above up to date, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/48/1/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/48/1/c" id="section-48-1-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>are of a prescribed description.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/48/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/48/2" id="section-48-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Regulations may make provision—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/48/2/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/48/2/a" id="section-48-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>as to the time within which a notification is to be made;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/48/2/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/48/2/b" id="section-48-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>as to the form and manner in which a notification is to be made;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/48/2/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/48/2/c" id="section-48-2-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>requiring a person who has made a notification to notify the Commissioners if any information contained in it is inaccurate.</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group ConfersPower="true" RestrictExtent="E+W+S+N.I." RestrictStartDate="2018-03-15">
<Title> Accounting for tax and time for payment.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/49" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/49" id="section-49">
<Pnumber>49</Pnumber>
<P1para>
<Text>
Regulations may provide that a
<Substitution ChangeId="key-0f11b814098791f47cde90be9efe3abd-1619637313021" CommentaryRef="key-0f11b814098791f47cde90be9efe3abd">registered person</Substitution>
shall—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/49/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/49/a" id="section-49-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>account for tax by reference to such periods (accounting periods) as may be determined by or under the regulations;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/49/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/49/b" id="section-49-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
make, in relation to accounting periods, returns in such form
<CommentaryRef Ref="key-19e3401435c128ae7680e9a750555d67"/>
... and at such times as may be so determined;
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/49/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/49/c" id="section-49-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>pay tax at such times and in such manner as may be so determined.</Text>
</P3para>
</P3>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2018-03-15">
<Title>
Power to
<Substitution ChangeId="key-4d0136049341173fea31cb98395d0bfa-1618772872142" CommentaryRef="key-4d0136049341173fea31cb98395d0bfa">assess: registered persons</Substitution>
.
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/50" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/50" id="section-50">
<Pnumber>50</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/50/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/50/1" id="section-50-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Where—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/50/1/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/50/1/a" id="section-50-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-2961567951c8a706286967eb43c8b94f-1618769679846" CommentaryRef="key-2961567951c8a706286967eb43c8b94f">a registered person</Substitution>
has failed to make any returns required to be made under this Part,
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/50/1/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/50/1/b" id="section-50-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-c0a4e0b784f3416ef1e0cddc8ae9f947-1618770111991" CommentaryRef="key-c0a4e0b784f3416ef1e0cddc8ae9f947">a registered person</Substitution>
has failed to keep any documents necessary to verify returns required to be made under this Part,
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/50/1/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/50/1/c" id="section-50-1-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-8f6de5233a69103204a4c751f7224004-1618770174474" CommentaryRef="key-8f6de5233a69103204a4c751f7224004">a registered person</Substitution>
has failed to afford the facilities necessary to verify returns required to be made under this Part, or
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/50/1/d" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/50/1/d" id="section-50-1-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>
it appears to the Commissioners that returns required to be made by
<Substitution ChangeId="key-d4b4b1f73e2f7d3c39fb8e73bc9de97d-1618770243878" CommentaryRef="key-d4b4b1f73e2f7d3c39fb8e73bc9de97d">a registered person</Substitution>
under this Part are incomplete or incorrect,
</Text>
</P3para>
</P3>
<Text>the Commissioners may assess the amount of tax due from the person concerned to the best of their judgment and notify it to him.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/50/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/50/2" id="section-50-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>
Where
<Substitution ChangeId="key-d0e34a318315e3a242f01c65023f920e-1618770299396" CommentaryRef="key-d0e34a318315e3a242f01c65023f920e">a registered person</Substitution>
has for an accounting period been paid an amount to which he purports to be entitled under regulations made under section 51 below, then, to the extent that the amount ought not to have been paid or would not have been paid had the facts been known or been as they later turn out to be, the Commissioners may assess the amount as being tax due from him for that period and notify it to him accordingly.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/50/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/50/3" id="section-50-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Where a person is assessed under subsections (1) and (2) above in respect of the same accounting period the assessments may be combined and notified to him as one assessment.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/50/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/50/4" id="section-50-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>Where the person failing to make a return, or making a return which appears to the Commissioners to be incomplete or incorrect, was required to make the return as a personal representative, trustee in bankruptcy, receiver, liquidator or person otherwise acting in a representative capacity in relation to another person, subsection (1) above shall apply as if the reference to tax due from him included a reference to tax due from that other person.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/50/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/50/5" id="section-50-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>An assessment under subsection (1) or (2) above of an amount of tax due for an accounting period shall not be made after the later of the following—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/50/5/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/50/5/a" id="section-50-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>two years after the end of the accounting period;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/50/5/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/50/5/b" id="section-50-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>one year after evidence of facts, sufficient in the Commissioners’ opinion to justify the making of the assessment, comes to their knowledge;</Text>
</P3para>
</P3>
<Text>but where further such evidence comes to their knowledge after the making of an assessment under subsection (1) or (2) above another assessment may be made under the subsection concerned in addition to any earlier assessment.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/50/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/50/6" id="section-50-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>Where—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/50/6/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/50/6/a" id="section-50-6-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>as a result of a person’s failure to make a return in relation to an accounting period the Commissioners have made an assessment under subsection (1) above for that period,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/50/6/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/50/6/b" id="section-50-6-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the tax assessed has been paid but no proper return has been made in relation to the period to which the assessment related, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/50/6/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/50/6/c" id="section-50-6-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>as a result of a failure to make a return in relation to a later accounting period, being a failure by the person referred to in paragraph (a) above or a person acting in a representative capacity in relation to him, as mentioned in subsection (4) above, the Commissioners find it necessary to make another assessment under subsection (1) above,</Text>
</P3para>
</P3>
<Text>then, if the Commissioners think fit, having regard to the failure referred to in paragraph (a) above, they may specify in the assessment referred to in paragraph (c) above an amount of tax greater than that which they would otherwise have considered to be appropriate.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/50/7" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/50/7" id="section-50-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>Where an amount has been assessed and notified to any person under subsection (1) or (2) above it shall be deemed to be an amount of tax due from him and may be recovered accordingly unless, or except to the extent that, the assessment has subsequently been withdrawn or reduced.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/50/8" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/50/8" id="section-50-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>For the purposes of this section notification to—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/50/8/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/50/8/a" id="section-50-8-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>a personal representative, trustee in bankruptcy, receiver or liquidator, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/50/8/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/50/8/b" id="section-50-8-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>a person otherwise acting in a representative capacity in relation to another person,</Text>
</P3para>
</P3>
<Text>shall be treated as notification to the person in relation to whom the person mentioned in paragraph (a) above, or the first person mentioned in paragraph (b) above, acts.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/50/9" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/50/9" id="section-50-9">
<Pnumber>9</Pnumber>
<P2para>
<Text>Subsection (5) above has effect subject to paragraph 33 of Schedule 5 to this Act.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/50/10" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/50/10" id="section-50-10">
<Pnumber>10</Pnumber>
<P2para>
<Text>
In this section “
<Term id="term-trustee-in-bankruptcy">trustee in bankruptcy</Term>
” means, as respects Scotland,
<Substitution ChangeId="key-11f757b8cc4b39802af35d03219c1f58-1618765042123" CommentaryRef="key-11f757b8cc4b39802af35d03219c1f58">a trustee or interim trustee in the sequestration, under the Bankruptcy (Scotland) Act 2016, of a person’s estate</Substitution>
or a trustee acting under a trust deed (within the meaning of that Act).
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2018-03-15">
<Title>
<Addition ChangeId="key-b798a6d59f5c84b186491d402e627b95-1618776400010" CommentaryRef="key-b798a6d59f5c84b186491d402e627b95">Power to assess: unregistered persons</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/50A" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/50A" id="section-50A">
<Pnumber PuncAfter="">
<Addition ChangeId="key-b798a6d59f5c84b186491d402e627b95-1618776400010" CommentaryRef="key-b798a6d59f5c84b186491d402e627b95">50A</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/50A/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/50A/1" id="section-50A-1">
<Pnumber>
<Addition ChangeId="key-b798a6d59f5c84b186491d402e627b95-1618776400010" CommentaryRef="key-b798a6d59f5c84b186491d402e627b95">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b798a6d59f5c84b186491d402e627b95-1618776400010" CommentaryRef="key-b798a6d59f5c84b186491d402e627b95">Where—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/50A/1/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/50A/1/a" id="section-50A-1-a">
<Pnumber>
<Addition ChangeId="key-b798a6d59f5c84b186491d402e627b95-1618776400010" CommentaryRef="key-b798a6d59f5c84b186491d402e627b95">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b798a6d59f5c84b186491d402e627b95-1618776400010" CommentaryRef="key-b798a6d59f5c84b186491d402e627b95">it appears to the Commissioners that a person is liable to pay tax on a taxable disposal, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/50A/1/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/50A/1/b" id="section-50A-1-b">
<Pnumber>
<Addition ChangeId="key-b798a6d59f5c84b186491d402e627b95-1618776400010" CommentaryRef="key-b798a6d59f5c84b186491d402e627b95">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b798a6d59f5c84b186491d402e627b95-1618776400010" CommentaryRef="key-b798a6d59f5c84b186491d402e627b95">the person is not a registered person,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="key-b798a6d59f5c84b186491d402e627b95-1618776400010" CommentaryRef="key-b798a6d59f5c84b186491d402e627b95">the Commissioners may assess the amount of tax due from the person to the best of their judgment and notify it to the person.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/50A/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/50A/2" id="section-50A-2">
<Pnumber>
<Addition ChangeId="key-b798a6d59f5c84b186491d402e627b95-1618776400010" CommentaryRef="key-b798a6d59f5c84b186491d402e627b95">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b798a6d59f5c84b186491d402e627b95-1618776400010" CommentaryRef="key-b798a6d59f5c84b186491d402e627b95">An assessment under this section must be accompanied by a notice—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/50A/2/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/50A/2/a" id="section-50A-2-a">
<Pnumber>
<Addition ChangeId="key-b798a6d59f5c84b186491d402e627b95-1618776400010" CommentaryRef="key-b798a6d59f5c84b186491d402e627b95">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b798a6d59f5c84b186491d402e627b95-1618776400010" CommentaryRef="key-b798a6d59f5c84b186491d402e627b95">identifying the land where the disposal was made;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/50A/2/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/50A/2/b" id="section-50A-2-b">
<Pnumber>
<Addition ChangeId="key-b798a6d59f5c84b186491d402e627b95-1618776400010" CommentaryRef="key-b798a6d59f5c84b186491d402e627b95">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b798a6d59f5c84b186491d402e627b95-1618776400010" CommentaryRef="key-b798a6d59f5c84b186491d402e627b95">indicating the date on which the disposal was made or treated as made, or the date on which (or period within which) the Commissioners believe it was made;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/50A/2/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/50A/2/c" id="section-50A-2-c">
<Pnumber>
<Addition ChangeId="key-b798a6d59f5c84b186491d402e627b95-1618776400010" CommentaryRef="key-b798a6d59f5c84b186491d402e627b95">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b798a6d59f5c84b186491d402e627b95-1618776400010" CommentaryRef="key-b798a6d59f5c84b186491d402e627b95">explaining why the Commissioners believe that the person to whom the notification is sent is liable to pay tax on the disposal;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/50A/2/d" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/50A/2/d" id="section-50A-2-d">
<Pnumber>
<Addition ChangeId="key-b798a6d59f5c84b186491d402e627b95-1618776400010" CommentaryRef="key-b798a6d59f5c84b186491d402e627b95">d</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b798a6d59f5c84b186491d402e627b95-1618776400010" CommentaryRef="key-b798a6d59f5c84b186491d402e627b95">describing the methods used to calculate the amount of tax, including the method used by the Commissioners to determine the weight of the material disposed of;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/50A/2/e" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/50A/2/e" id="section-50A-2-e">
<Pnumber>
<Addition ChangeId="key-b798a6d59f5c84b186491d402e627b95-1618776400010" CommentaryRef="key-b798a6d59f5c84b186491d402e627b95">e</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b798a6d59f5c84b186491d402e627b95-1618776400010" CommentaryRef="key-b798a6d59f5c84b186491d402e627b95">containing any other information prescribed by regulations.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/50A/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/50A/3" id="section-50A-3">
<Pnumber>
<Addition ChangeId="key-b798a6d59f5c84b186491d402e627b95-1618776400010" CommentaryRef="key-b798a6d59f5c84b186491d402e627b95">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b798a6d59f5c84b186491d402e627b95-1618776400010" CommentaryRef="key-b798a6d59f5c84b186491d402e627b95">An assessment under this section is not invalidated by any inaccuracy in the information given in the notice under subsection (2).</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/50A/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/50A/4" id="section-50A-4">
<Pnumber>
<Addition ChangeId="key-b798a6d59f5c84b186491d402e627b95-1618776400010" CommentaryRef="key-b798a6d59f5c84b186491d402e627b95">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b798a6d59f5c84b186491d402e627b95-1618776400010" CommentaryRef="key-b798a6d59f5c84b186491d402e627b95">An assessment under this section—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/50A/4/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/50A/4/a" id="section-50A-4-a">
<Pnumber>
<Addition ChangeId="key-b798a6d59f5c84b186491d402e627b95-1618776400010" CommentaryRef="key-b798a6d59f5c84b186491d402e627b95">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b798a6d59f5c84b186491d402e627b95-1618776400010" CommentaryRef="key-b798a6d59f5c84b186491d402e627b95">may relate to more than one taxable disposal;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/50A/4/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/50A/4/b" id="section-50A-4-b">
<Pnumber>
<Addition ChangeId="key-b798a6d59f5c84b186491d402e627b95-1618776400010" CommentaryRef="key-b798a6d59f5c84b186491d402e627b95">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b798a6d59f5c84b186491d402e627b95-1618776400010" CommentaryRef="key-b798a6d59f5c84b186491d402e627b95">may relate to an unascertained number of taxable disposals;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/50A/4/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/50A/4/c" id="section-50A-4-c">
<Pnumber>
<Addition ChangeId="key-b798a6d59f5c84b186491d402e627b95-1618776400010" CommentaryRef="key-b798a6d59f5c84b186491d402e627b95">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b798a6d59f5c84b186491d402e627b95-1618776400010" CommentaryRef="key-b798a6d59f5c84b186491d402e627b95">may relate to taxable disposals at more than one location.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/50A/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/50A/5" id="section-50A-5">
<Pnumber>
<Addition ChangeId="key-b798a6d59f5c84b186491d402e627b95-1618776400010" CommentaryRef="key-b798a6d59f5c84b186491d402e627b95">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b798a6d59f5c84b186491d402e627b95-1618776400010" CommentaryRef="key-b798a6d59f5c84b186491d402e627b95">An assessment under this section shall not be made more than two years after evidence of facts, sufficient in the Commissioners' opinion to justify the making of the assessment, comes to their knowledge.</Addition>
</Text>
</P2para>
<P2para>
<Text>
<Addition ChangeId="key-b798a6d59f5c84b186491d402e627b95-1618776400010" CommentaryRef="key-b798a6d59f5c84b186491d402e627b95">But where further such evidence comes to their knowledge after the making of an assessment under this section another assessment may be made under this section in addition to any earlier assessment.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/50A/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/50A/6" id="section-50A-6">
<Pnumber>
<Addition ChangeId="key-b798a6d59f5c84b186491d402e627b95-1618776400010" CommentaryRef="key-b798a6d59f5c84b186491d402e627b95">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b798a6d59f5c84b186491d402e627b95-1618776400010" CommentaryRef="key-b798a6d59f5c84b186491d402e627b95">Where an amount has been assessed and notified to a person under this section it shall be deemed to be an amount of tax due from the person and may be recovered accordingly unless, or except to the extent that, the assessment has subsequently been withdrawn or reduced.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/part/III/crossheading/credit" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/part/III/crossheading/credit" NumberOfProvisions="3" id="part-III-crossheading-credit" RestrictStartDate="2018-03-15">
<Title> Credit</Title>
<P1group ConfersPower="true" RestrictExtent="E+W+S+N.I." RestrictStartDate="2018-03-15">
<Title> Credit: general.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/51" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/51" id="section-51">
<Pnumber>51</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/51/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/51/1" id="section-51-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Regulations may provide that where—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/51/1/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/51/1/a" id="section-51-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
a person has paid or is liable to pay tax
<Addition ChangeId="key-a79437b3c629ec1ee3114b1ce35fb549-1619639504548" CommentaryRef="key-a79437b3c629ec1ee3114b1ce35fb549">in respect of the disposal of material at a landfill site</Addition>
, and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/51/1/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/51/1/b" id="section-51-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>prescribed conditions are fulfilled,</Text>
</P3para>
</P3>
<Text>the person shall be entitled to credit of such an amount as is found in accordance with prescribed rules.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/51/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/51/2" id="section-51-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Regulations may make provision as to the manner in which a person is to benefit from credit, and in particular may make provision—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/51/2/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/51/2/a" id="section-51-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>that a person shall be entitled to credit by reference to accounting periods;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/51/2/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/51/2/b" id="section-51-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>that a person shall be entitled to deduct an amount equal to his total credit for an accounting period from the total amount of tax due from him for the period;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/51/2/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/51/2/c" id="section-51-2-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>that if no tax is due from a person for an accounting period but he is entitled to credit for the period, the amount of the credit shall be paid to him by the Commissioners;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/51/2/d" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/51/2/d" id="section-51-2-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>that if the amount of credit to which a person is entitled for an accounting period exceeds the amount of tax due from him for the period, an amount equal to the excess shall be paid to him by the Commissioners;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/51/2/e" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/51/2/e" id="section-51-2-e">
<Pnumber>e</Pnumber>
<P3para>
<Text>for the whole or part of any credit to be held over to be credited for a subsequent accounting period;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/51/2/f" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/51/2/f" id="section-51-2-f">
<Pnumber>f</Pnumber>
<P3para>
<Text>as to the manner in which a person who has ceased to be registrable is to benefit from credit.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/51/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/51/3" id="section-51-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Regulations under subsection (2)(c) or (d) above may provide that where at the end of an accounting period an amount is due to a person who has failed to submit returns for an earlier period as required by this Part, the Commissioners may withhold payment of the amount until he has complied with that requirement.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/51/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/51/4" id="section-51-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>Regulations under subsection (2)(e) above may provide for credit to be held over either on the person’s application or in accordance with directions given by the Commissioners from time to time; and the regulations may allow directions to be given generally or with regard to particular cases.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/51/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/51/5" id="section-51-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>Regulations may provide that—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/51/5/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/51/5/a" id="section-51-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>no benefit shall be conferred in respect of credit except on a claim made in such manner and at such time as may be determined by or under regulations;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/51/5/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/51/5/b" id="section-51-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>payment in respect of credit shall be made subject to such conditions (if any) as the Commissioners think fit to impose, including conditions as to repayment in specified circumstances;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/51/5/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/51/5/c" id="section-51-5-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>deduction in respect of credit shall be made subject to such conditions (if any) as the Commissioners think fit to impose, including conditions as to the payment to the Commissioners, in specified circumstances, of an amount representing the whole or part of the amount deducted.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/51/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/51/6" id="section-51-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>Regulations may require a claim by a person to be made in a return required by provision made under section 49 above.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/51/7" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/51/7" id="section-51-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>Nothing in section 52 or 53 below shall be taken to derogate from the power to make regulations under this section (whether with regard to bad debts, the environment or any other matter).</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group ConfersPower="true" RestrictExtent="E+W+S+N.I." RestrictStartDate="2018-03-15">
<Title> Bad debts.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/52" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/52" id="section-52">
<Pnumber>52</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/52/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/52/1" id="section-52-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Regulations may be made under section 51 above with a view to securing that a person is entitled to credit if—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/52/1/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/52/1/a" id="section-52-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
he carries out a taxable activity
<Addition ChangeId="key-181bc13f00e2bb0069f1cf81bf41caa4-1619639661202" CommentaryRef="key-181bc13f00e2bb0069f1cf81bf41caa4">at a landfill site</Addition>
as a result of which he becomes entitled to a debt which turns out to be bad (in whole or in part), and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/52/1/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/52/1/b" id="section-52-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>such other conditions as may be prescribed are fulfilled.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/52/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/52/2" id="section-52-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>The regulations may include provision under section 51(5)(b) or (c) above requiring repayment or payment if it turns out that it was not justified to regard a debt as bad (or to regard it as bad to the extent that it was so regarded).</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/52/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/52/3" id="section-52-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>The regulations may include provision for determining whether, and to what extent, a debt is to be taken to be bad.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group ConfersPower="true" RestrictExtent="E+W+S+N.I." RestrictStartDate="2008-03-19">
<Title> Bodies concerned with the environment.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/53" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/53" id="section-53">
<Pnumber>53</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/53/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/53/1" id="section-53-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Regulations may be made under section 51 above with a view to securing that a person is entitled to credit if—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/53/1/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/53/1/a" id="section-53-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>he pays a sum to a body whose objects are or include the protection of the environment, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/53/1/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/53/1/b" id="section-53-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>such other conditions as may be prescribed are fulfilled.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/53/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/53/2" id="section-53-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>The regulations may in particular prescribe conditions—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/53/2/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/53/2/a" id="section-53-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>requiring bodies to which sums are paid (environmental bodies) to be approved by another body (the regulatory body);</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/53/2/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/53/2/b" id="section-53-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>requiring the regulatory body to be approved by the Commissioners;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/53/2/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/53/2/c" id="section-53-2-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>requiring sums to be paid with the intention that they be expended on such matters connected with the protection of the environment as may be prescribed.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/53/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/53/3" id="section-53-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>The regulations may include provision under section 51(5)(b) or (c) above requiring repayment or payment if—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/53/3/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/53/3/a" id="section-53-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>a sum is not in fact expended on matters prescribed under subsection (2)(c) above, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/53/3/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/53/3/b" id="section-53-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>a prescribed condition turns out not to have been fulfilled.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/53/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/53/4" id="section-53-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>The regulations may include—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/53/4/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/53/4/a" id="section-53-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>provision for determining the amount of credit (including provision for limiting it);</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/53/4/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/53/4/b" id="section-53-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>provision that matters connected with the protection of the environment include such matters as overheads (including administration) of environmental bodies and the regulatory body;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/53/4/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/53/4/c" id="section-53-4-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>provision as to the matters by reference to which an environmental body or the regulatory body can be, and remain, approved (including matters relating to the functions and activities of any such body);</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/53/4/ca" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/53/4/ca" id="section-53-4-ca">
<Pnumber>
<Addition ChangeId="key-614e20777c8e7a60f7624392c0eb207f-1584218589879" CommentaryRef="key-614e20777c8e7a60f7624392c0eb207f">ca</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-614e20777c8e7a60f7624392c0eb207f-1584218589879" CommentaryRef="key-614e20777c8e7a60f7624392c0eb207f">provision for an environmental body to be and remain approved only if it complies with conditions imposed from time to time by the regulatory body or for the regulatory body to be and remain approved only if it complies with conditions imposed from time to time by the Commissioners (including provision for the variation or revocation of such conditions);</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/53/4/d" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/53/4/d" id="section-53-4-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>
provision allowing
<Substitution ChangeId="key-4f746130c60236bb076b629eb792d2f0-1584827270880" CommentaryRef="key-4f746130c60236bb076b629eb792d2f0">the withdrawal of approval of an environmental body by the Commissioners or by the regulatory body, and the withdrawal of approval of the regulatory body by the Commissioners,</Substitution>
(whether prospectively or retrospectively);
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/53/4/e" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/53/4/e" id="section-53-4-e">
<Pnumber>e</Pnumber>
<P3para>
<Text>provision that, if approval of the regulatory body is withdrawn, another body may be approved in its place or its functions may be performed by the Commissioners;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/53/4/f" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/53/4/f" id="section-53-4-f">
<Pnumber>f</Pnumber>
<P3para>
<Text>provision allowing the Commissioners to disclose to the regulatory body information which relates to the tax affairs of persons carrying out taxable activities and which is relevant to the credit scheme established by the regulations.</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/part/III/crossheading/review-and-appeal" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/part/III/crossheading/review-and-appeal" NumberOfProvisions="11" id="part-III-crossheading-review-and-appeal" RestrictExtent="E+W+S+N.I." RestrictStartDate="2018-03-15">
<Title> Review and appeal</Title>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2018-03-15">
<Title>
<Substitution ChangeId="key-b86212f3e525e3785a84fa61519d2337-1600806685024" CommentaryRef="key-b86212f3e525e3785a84fa61519d2337">Appeals</Substitution>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54" id="section-54">
<Pnumber>
<CommentaryRef Ref="c14611081"/>
<CommentaryRef Ref="c14611091"/>
54
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54/1" id="section-54-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-b9d90b3cb32a95009ca48cdc8b5164a6-1600786817335" CommentaryRef="key-b9d90b3cb32a95009ca48cdc8b5164a6">Subject to section 55, an appeal shall lie to an appeal tribunal from any person who is or will be affected by any of the following decisions—</Substitution>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54/1/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54/1/a" id="section-54-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>a decision as to the registration or cancellation of registration of any person under this Part;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54/1/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54/1/b" id="section-54-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>a decision as to whether tax is chargeable in respect of a disposal or as to how much tax is chargeable;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54/1/ba" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54/1/ba" id="section-54-1-ba">
<Pnumber>
<CommentaryRef Ref="key-dab5d1e5cb366872a93558328fde0350"/>
ba
</Pnumber>
<P3para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54/1/bb" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54/1/bb" id="section-54-1-bb">
<Pnumber>
<CommentaryRef Ref="key-4ed9bc8ec8dfe7989a1f6ead36376f0e"/>
bb
</Pnumber>
<P3para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54/1/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54/1/c" id="section-54-1-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>a decision as to whether a person is entitled to credit by virtue of regulations under section 51 above or as to how much credit a person is entitled to or as to the manner in which he is to benefit from credit;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54/1/ca" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54/1/ca" id="section-54-1-ca">
<Pnumber>
<Addition ChangeId="key-b258bf73d4cd7769148753015b3bba43-1584827424453" CommentaryRef="key-b258bf73d4cd7769148753015b3bba43">ca</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b258bf73d4cd7769148753015b3bba43-1584827424453" CommentaryRef="key-b258bf73d4cd7769148753015b3bba43">a decision to withdraw approval of an environmental body under any provision contained in regulations by virtue of section 53(4)(d) above;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54/1/d" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54/1/d" id="section-54-1-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>a decision as to an assessment falling within subsection (2) below or as to the amount of such an assessment;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54/1/e" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54/1/e" id="section-54-1-e">
<Pnumber>e</Pnumber>
<P3para>
<Text>a decision to refuse a request under section 58(3) below;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54/1/f" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54/1/f" id="section-54-1-f">
<Pnumber>f</Pnumber>
<P3para>
<Text>a decision to refuse an application under section 59 below;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54/1/g" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54/1/g" id="section-54-1-g">
<Pnumber>g</Pnumber>
<P3para>
<Text>a decision as to whether conditions set out in a specification under the authority of provision made under section 68(4)(b) below are met in relation to a disposal;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54/1/h" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54/1/h" id="section-54-1-h">
<Pnumber>h</Pnumber>
<P3para>
<Text>a decision to give a direction under any provision contained in regulations by virtue of section 68(5) below;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54/1/i" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54/1/i" id="section-54-1-i">
<Pnumber>i</Pnumber>
<P3para>
<Text>a decision as to a claim for the repayment of an amount under paragraph 14 of Schedule 5 to this Act;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54/1/j" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54/1/j" id="section-54-1-j">
<Pnumber>j</Pnumber>
<P3para>
<Text>a decision as to liability to a penalty under Part V of that Schedule or as to the amount of such a penalty;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54/1/k" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54/1/k" id="section-54-1-k">
<Pnumber>k</Pnumber>
<P3para>
<Text>a decision under paragraph 19 of that Schedule (as mentioned in paragraph 19(5));</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54/1/l" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54/1/l" id="section-54-1-l">
<Pnumber>l</Pnumber>
<P3para>
<Text>a decision as to any liability to pay interest under paragraph 26 or 27 of that Schedule or as to the amount of the interest payable;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54/1/m" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54/1/m" id="section-54-1-m">
<Pnumber>m</Pnumber>
<P3para>
<Text>a decision as to any liability to pay interest under paragraph 29 of that Schedule or as to the amount of the interest payable;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54/1/n" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54/1/n" id="section-54-1-n">
<Pnumber>n</Pnumber>
<P3para>
<Text>a decision to require any security under paragraph 31 of that Schedule or as to its amount;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54/1/o" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54/1/o" id="section-54-1-o">
<Pnumber>o</Pnumber>
<P3para>
<Text>a decision as to the amount of any penalty or interest specified in an assessment under paragraph 32 of that Schedule.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54/2" id="section-54-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>
An assessment falls within this subsection if
<Substitution ChangeId="key-7baa9bacd5c4c0dd66d2c48040f52f73-1619635962707" CommentaryRef="key-7baa9bacd5c4c0dd66d2c48040f52f73">it is— </Substitution>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54/2/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54/2/a" id="section-54-2-a">
<Pnumber>
<Substitution ChangeId="key-7baa9bacd5c4c0dd66d2c48040f52f73-1619635962707" CommentaryRef="key-7baa9bacd5c4c0dd66d2c48040f52f73">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-7baa9bacd5c4c0dd66d2c48040f52f73-1619635962707" CommentaryRef="key-7baa9bacd5c4c0dd66d2c48040f52f73">an assessment</Substitution>
under section 50 above in respect of an accounting period in relation to which a return required to be made by virtue of regulations under section 49 above has been made
<Addition ChangeId="key-bc66ca7dd1d525be0a6743eead660e5a-1619636151468" CommentaryRef="key-bc66ca7dd1d525be0a6743eead660e5a">, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54/2/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54/2/b" id="section-54-2-b">
<Pnumber>
<Addition ChangeId="key-bc66ca7dd1d525be0a6743eead660e5a-1619636151468" CommentaryRef="key-bc66ca7dd1d525be0a6743eead660e5a">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-bc66ca7dd1d525be0a6743eead660e5a-1619636151468" CommentaryRef="key-bc66ca7dd1d525be0a6743eead660e5a">an assessment under section 50A.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54/3" id="section-54-3" RestrictStartDate="2009-04-01">
<Pnumber>
<CommentaryRef Ref="key-3808a7e6a464796276cd8955d179bbd7"/>
3
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54/4" id="section-54-4" RestrictStartDate="2009-04-01">
<Pnumber>
<CommentaryRef Ref="key-3808a7e6a464796276cd8955d179bbd7"/>
4
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54/5" id="section-54-5" RestrictStartDate="2009-04-01">
<Pnumber>
<CommentaryRef Ref="key-3808a7e6a464796276cd8955d179bbd7"/>
5
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54/6" id="section-54-6" RestrictStartDate="2009-04-01">
<Pnumber>
<CommentaryRef Ref="key-3808a7e6a464796276cd8955d179bbd7"/>
6
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54/7" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54/7" id="section-54-7" RestrictStartDate="2009-04-01">
<Pnumber>
<CommentaryRef Ref="key-3808a7e6a464796276cd8955d179bbd7"/>
7
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54/8" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54/8" id="section-54-8" RestrictStartDate="2009-04-01">
<Pnumber>
<CommentaryRef Ref="key-3808a7e6a464796276cd8955d179bbd7"/>
8
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2009-04-01">
<Title>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">Offer of review</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54A" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54A" id="section-54A">
<Pnumber PuncAfter="">
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">54A</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54A/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54A/1" id="section-54A-1">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">HMRC must offer a person (P) a review of a decision that has been notified to P if an appeal lies under section 54 in respect of the decision.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54A/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54A/2" id="section-54A-2">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">The offer of the review must be made by notice given to P at the same time as the decision is notified to P.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54A/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54A/3" id="section-54A-3">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">This section does not apply to the notification of the conclusions of a review.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2009-04-01">
<Title>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">Right to require review</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54B" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54B" id="section-54B">
<Pnumber PuncAfter="">
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">54B</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54B/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54B/1" id="section-54B-1">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">Any person (other than P) who has the right of appeal under section 54 against a decision may require HMRC to review that decision if that person has not appealed to the appeal tribunal under section 54G.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54B/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54B/2" id="section-54B-2">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">A notification that such a person requires a review must be made within 30 days of that person becoming aware of the decision.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2009-04-01">
<Title>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">Review by HMRC</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54C" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54C" id="section-54C">
<Pnumber PuncAfter="">
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">54C</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54C/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54C/1" id="section-54C-1">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">1</Addition>
</Pnumber>
<P2para>
<Text>
<Character Name="NonBreakingSpace"/>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">HMRC must review a decision if—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54C/1/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54C/1/a" id="section-54C-1-a">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">they have offered a review of the decision under section 54A, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54C/1/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54C/1/b" id="section-54C-1-b">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">P notifies HMRC accepting the offer within 30 days from the date of the document containing the notification of the offer.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54C/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54C/2" id="section-54C-2">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">But P may not notify acceptance of the offer if P has already appealed to the appeal tribunal under section 54G.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54C/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54C/3" id="section-54C-3">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">HMRC must review a decision if a person other than P notifies them under section 54B.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54C/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54C/4" id="section-54C-4">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">HMRC shall not be required to review a decision if P, or another person, has appealed to the appeal tribunal under section 54G in respect of the decision.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2009-04-01">
<Title>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">Extensions of time</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54D" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54D" id="section-54D">
<Pnumber PuncAfter="">
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">54D</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54D/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54D/1" id="section-54D-1">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">If under section 54A, HMRC have offered P a review of a decision, HMRC may within the relevant period notify P that the relevant period is extended.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54D/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54D/2" id="section-54D-2">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">If under section 54B another person may require HMRC to review a matter, HMRC may within the relevant period notify the other person that the relevant period is extended.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54D/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54D/3" id="section-54D-3">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">If notice is given the relevant period is extended to the end of 30 days from—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54D/3/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54D/3/a" id="section-54D-3-a">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">the date of the notice, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54D/3/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54D/3/b" id="section-54D-3-b">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">any other date set out in the notice or a further notice.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54D/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54D/4" id="section-54D-4">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">In this section “relevant period” means—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54D/4/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54D/4/a" id="section-54D-4-a">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">the period of 30 days referred to in—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54D/4/a/i" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54D/4/a/i" id="section-54D-4-a-i">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">section 54C(1)(b) (in a case falling within subsection (1)), or</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54D/4/a/ii" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54D/4/a/ii" id="section-54D-4-a-ii">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">section 54B(2) (in a case falling within subsection (2)), or</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54D/4/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54D/4/b" id="section-54D-4-b">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">if notice has been given under subsection (1) or (2), that period as extended (or as most recently extended) in accordance with subsection (3).</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2009-04-01">
<Title>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">Review out of time</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54E" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54E" id="section-54E">
<Pnumber PuncAfter="">
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">54E</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54E/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54E/1" id="section-54E-1">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">This section applies if—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54E/1/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54E/1/a" id="section-54E-1-a">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">HMRC have offered a review of a decision under section 54A and P does not accept the offer within the time allowed under section 54C(1)(b) or 54D(3); or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54E/1/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54E/1/b" id="section-54E-1-b">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">a person who requires a review under section 54B does not notify HMRC within the time allowed under that section or section 54D(3).</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54E/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54E/2" id="section-54E-2">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">HMRC must review the decision under section 54C if—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54E/2/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54E/2/a" id="section-54E-2-a">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">after the time allowed, P, or the other person, notifies HMRC in writing requesting a review out of time,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54E/2/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54E/2/b" id="section-54E-2-b">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">HMRC are satisfied that P, or the other person, had a reasonable excuse for not accepting the offer or requiring review within the time allowed, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54E/2/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54E/2/c" id="section-54E-2-c">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">HMRC are satisfied that P, or the other person, made the request without unreasonable delay after the excuse had ceased to apply.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54E/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54E/3" id="section-54E-3">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">HMRC shall not be required to review a decision if P, or another person, has appealed to the appeal tribunal under section 54G in respect of the decision.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2009-04-01">
<Title>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">Nature of review etc</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54F" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54F" id="section-54F">
<Pnumber PuncAfter="">
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">54F</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54F/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54F/1" id="section-54F-1">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">This section applies if HMRC are required to undertake a review under section 54C or 54E.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54F/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54F/2" id="section-54F-2">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">The nature and extent of the review are to be such as appear appropriate to HMRC in the circumstances.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54F/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54F/3" id="section-54F-3">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">For the purpose of subsection (2), HMRC must, in particular, have regard to steps taken before the beginning of the review—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54F/3/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54F/3/a" id="section-54F-3-a">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">by HMRC in reaching the decision, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54F/3/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54F/3/b" id="section-54F-3-b">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">by any person in seeking to resolve disagreement about the decision.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54F/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54F/4" id="section-54F-4">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">The review must take account of any representations made by P, or the other person, at a stage which gives HMRC a reasonable opportunity to consider them.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54F/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54F/5" id="section-54F-5">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">The review may conclude that the decision is to be—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54F/5/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54F/5/a" id="section-54F-5-a">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">upheld,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54F/5/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54F/5/b" id="section-54F-5-b">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">varied, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54F/5/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54F/5/c" id="section-54F-5-c">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">cancelled.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54F/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54F/6" id="section-54F-6">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">HMRC must give P, or the other person, notice of the conclusions of the review and their reasoning within—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54F/6/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54F/6/a" id="section-54F-6-a">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">a period of 45 days beginning with the relevant date, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54F/6/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54F/6/b" id="section-54F-6-b">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">such other period as HMRC and P, or the other person, may agree.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54F/7" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54F/7" id="section-54F-7">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">7</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">In subsection (6) “relevant date” means—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54F/7/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54F/7/a" id="section-54F-7-a">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">the date HMRC received P’s notification accepting the offer of a review (in a case falling within section 54A), or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54F/7/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54F/7/b" id="section-54F-7-b">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">the date HMRC received notification from another person requiring review (in a case falling within section 54B), or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54F/7/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54F/7/c" id="section-54F-7-c">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">the date on which HMRC decided to undertake the review (in a case falling within section 54E).</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54F/8" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54F/8" id="section-54F-8">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">8</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">Where HMRC are required to undertake a review but do not give notice of the conclusions within the time period specified in subsection (6), the conclusion of the review is deemed to be that the decision is upheld.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54F/9" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54F/9" id="section-54F-9">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">9</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">HMRC must notify </Addition>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">P, or the other person</Addition>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88"> of any conclusion under subsection (8).</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2014-06-01">
<Title>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">Bringing of appeals</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54G" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54G" id="section-54G">
<Pnumber PuncAfter="">
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">54G</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54G/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54G/1" id="section-54G-1">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">An appeal under section 54 is to be made to the appeal tribunal before—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54G/1/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54G/1/a" id="section-54G-1-a">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">the end of the period of 30 days beginning with—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54G/1/a/i" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54G/1/a/i" id="section-54G-1-a-i">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">in a case where P is the appellant, the date of the document notifying the decision to which the appeal relates, or</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54G/1/a/ii" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54G/1/a/ii" id="section-54G-1-a-ii">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">in a case where a person other than P is the appellant, the date that person becomes aware of the decision, or</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54G/1/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54G/1/b" id="section-54G-1-b">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">if later, the end of the relevant period (within the meaning of section 54D).</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54G/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54G/2" id="section-54G-2">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">But that is subject to subsections (3) to (5).</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54G/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54G/3" id="section-54G-3">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">In a case where HMRC are required to undertake a review under section 54C—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54G/3/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54G/3/a" id="section-54G-3-a">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">an appeal may not be made until the conclusion date, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54G/3/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54G/3/b" id="section-54G-3-b">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">any appeal is to be made within the period of 30 days beginning with the conclusion date.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54G/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54G/4" id="section-54G-4">
<Pnumber>
<Substitution ChangeId="key-f164b103f13eff4e5aac49f37d0038bb-1618492533863" CommentaryRef="key-f164b103f13eff4e5aac49f37d0038bb">
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">4</Addition>
</Substitution>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">
<Substitution ChangeId="key-f164b103f13eff4e5aac49f37d0038bb-1618492533863" CommentaryRef="key-f164b103f13eff4e5aac49f37d0038bb">In a case where </Substitution>
</Addition>
<Acronym Expansion="Her Majesty's Revenue and Customs">
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">
<Substitution ChangeId="key-f164b103f13eff4e5aac49f37d0038bb-1618492533863" CommentaryRef="key-f164b103f13eff4e5aac49f37d0038bb">HMRC</Substitution>
</Addition>
</Acronym>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">
<Substitution ChangeId="key-f164b103f13eff4e5aac49f37d0038bb-1618492533863" CommentaryRef="key-f164b103f13eff4e5aac49f37d0038bb"> are requested to undertake a review by virtue of section 54E</Substitution>
</Addition>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">
<Substitution ChangeId="key-f164b103f13eff4e5aac49f37d0038bb-1618492533863" CommentaryRef="key-f164b103f13eff4e5aac49f37d0038bb"></Substitution>
</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54G/4/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54G/4/a" id="section-54G-4-a">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">
<Substitution ChangeId="key-f164b103f13eff4e5aac49f37d0038bb-1618492533863" CommentaryRef="key-f164b103f13eff4e5aac49f37d0038bb">a</Substitution>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">
<Substitution ChangeId="key-f164b103f13eff4e5aac49f37d0038bb-1618492533863" CommentaryRef="key-f164b103f13eff4e5aac49f37d0038bb">an appeal may not be made to an appeal tribunal—</Substitution>
</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54G/4/a/i" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54G/4/a/i" id="section-54G-4-a-i">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">
<Substitution ChangeId="key-f164b103f13eff4e5aac49f37d0038bb-1618492533863" CommentaryRef="key-f164b103f13eff4e5aac49f37d0038bb">i</Substitution>
</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">
<Substitution ChangeId="key-f164b103f13eff4e5aac49f37d0038bb-1618492533863" CommentaryRef="key-f164b103f13eff4e5aac49f37d0038bb">unless </Substitution>
</Addition>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">
<Substitution ChangeId="key-f164b103f13eff4e5aac49f37d0038bb-1618492533863" CommentaryRef="key-f164b103f13eff4e5aac49f37d0038bb">HMRC</Substitution>
</Addition>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">
<Substitution ChangeId="key-f164b103f13eff4e5aac49f37d0038bb-1618492533863" CommentaryRef="key-f164b103f13eff4e5aac49f37d0038bb"> have notified P, or the other person, that a review will be undertaken, and</Substitution>
</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54G/4/a/ii" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54G/4/a/ii" id="section-54G-4-a-ii">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">
<Substitution ChangeId="key-f164b103f13eff4e5aac49f37d0038bb-1618492533863" CommentaryRef="key-f164b103f13eff4e5aac49f37d0038bb">ii</Substitution>
</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">
<Substitution ChangeId="key-f164b103f13eff4e5aac49f37d0038bb-1618492533863" CommentaryRef="key-f164b103f13eff4e5aac49f37d0038bb">if </Substitution>
</Addition>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">
<Substitution ChangeId="key-f164b103f13eff4e5aac49f37d0038bb-1618492533863" CommentaryRef="key-f164b103f13eff4e5aac49f37d0038bb">HMRC</Substitution>
</Addition>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">
<Substitution ChangeId="key-f164b103f13eff4e5aac49f37d0038bb-1618492533863" CommentaryRef="key-f164b103f13eff4e5aac49f37d0038bb"> have notified P, or the other person, that a review will be undertaken, until the conclusion date;</Substitution>
</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54G/4/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54G/4/b" id="section-54G-4-b">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">
<Substitution ChangeId="key-f164b103f13eff4e5aac49f37d0038bb-1618492533863" CommentaryRef="key-f164b103f13eff4e5aac49f37d0038bb">b</Substitution>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">
<Substitution ChangeId="key-f164b103f13eff4e5aac49f37d0038bb-1618492533863" CommentaryRef="key-f164b103f13eff4e5aac49f37d0038bb">any appeal where paragraph (a)(ii) applies is to be made within the period of 30 days beginning with the conclusion date;</Substitution>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54G/4/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54G/4/c" id="section-54G-4-c">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">
<Substitution ChangeId="key-f164b103f13eff4e5aac49f37d0038bb-1618492533863" CommentaryRef="key-f164b103f13eff4e5aac49f37d0038bb">c</Substitution>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">
<Substitution ChangeId="key-f164b103f13eff4e5aac49f37d0038bb-1618492533863" CommentaryRef="key-f164b103f13eff4e5aac49f37d0038bb">if </Substitution>
</Addition>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">
<Substitution ChangeId="key-f164b103f13eff4e5aac49f37d0038bb-1618492533863" CommentaryRef="key-f164b103f13eff4e5aac49f37d0038bb">HMRC</Substitution>
</Addition>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">
<Substitution ChangeId="key-f164b103f13eff4e5aac49f37d0038bb-1618492533863" CommentaryRef="key-f164b103f13eff4e5aac49f37d0038bb"> have notified P, or the other person, that a review will not be undertaken, an appeal may be made only if the appeal tribunal gives permission to do so.</Substitution>
</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54G/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54G/5" id="section-54G-5">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">In a case where section 54F(8) applies, an appeal may be made at any time from the end of the period specified in section 54F(6) to the date 30 days after the conclusion date.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54G/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54G/6" id="section-54G-6">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">An appeal may be made after the end of the period specified in subsection (1), (3)(b), (4)(b) or (5) if the appeal tribunal gives permission to do so.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/54G/7" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54G/7" id="section-54G-7">
<Pnumber>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">7</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-a65f5c6373dabbcc39f6de3d318e8c88-1600806437979" CommentaryRef="key-a65f5c6373dabbcc39f6de3d318e8c88">In this section “conclusion date” means the date of the document notifying the conclusions of the review.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2009-04-01">
<Title>
<Substitution ChangeId="key-702e660cbc743c431b6e9d286ab9590f-1600807664021" CommentaryRef="key-702e660cbc743c431b6e9d286ab9590f">Appeals: further provisions</Substitution>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/55" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/55" id="section-55">
<Pnumber>
<CommentaryRef Ref="c14611121"/>
<CommentaryRef Ref="c14611131"/>
55
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/55/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/55/1" id="section-55-1">
<Pnumber>
<CommentaryRef Ref="key-44b00c97306ffb511b9c6f366b9d55da"/>
1
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/55/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/55/2" id="section-55-2">
<Pnumber>
<CommentaryRef Ref="key-4edfee529619255628b1e16d68ee4fef"/>
2
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/55/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/55/3" id="section-55-3">
<Pnumber>
<Substitution ChangeId="key-e3e3bb8b4216fb482e2223f059932f85-1598123367388" CommentaryRef="key-e3e3bb8b4216fb482e2223f059932f85">3</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-e3e3bb8b4216fb482e2223f059932f85-1598123367388" CommentaryRef="key-e3e3bb8b4216fb482e2223f059932f85">Subject to subsections (3A) and (3B), where an appeal under section 54 relates to a decision falling within section 54(1)(b) or (d), it shall not be entertained unless the amount which HMRC have determined to be payable as tax has been paid or deposited with them.</Substitution>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/55/3A" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/55/3A" id="section-55-3A">
<Pnumber>
<Addition ChangeId="key-bbd5d702fbcc2c265392fa633443a219-1598123020092" CommentaryRef="key-bbd5d702fbcc2c265392fa633443a219">3A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-bbd5d702fbcc2c265392fa633443a219-1598123020092" CommentaryRef="key-bbd5d702fbcc2c265392fa633443a219">In a case where the amount determined to be payable as tax has not been paid or deposited an appeal may be entertained if—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/55/3A/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/55/3A/a" id="section-55-3A-a">
<Pnumber>
<Addition ChangeId="key-bbd5d702fbcc2c265392fa633443a219-1598123020092" CommentaryRef="key-bbd5d702fbcc2c265392fa633443a219">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-bbd5d702fbcc2c265392fa633443a219-1598123020092" CommentaryRef="key-bbd5d702fbcc2c265392fa633443a219">HMRC are satisfied (on the application of the appellant), or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/55/3A/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/55/3A/b" id="section-55-3A-b">
<Pnumber>
<Addition ChangeId="key-bbd5d702fbcc2c265392fa633443a219-1598123020092" CommentaryRef="key-bbd5d702fbcc2c265392fa633443a219">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-bbd5d702fbcc2c265392fa633443a219-1598123020092" CommentaryRef="key-bbd5d702fbcc2c265392fa633443a219">the appeal tribunal decides (HMRC not being so satisfied and on the application of the appellant),</Addition>
</Text>
</P3para>
</P3>
<UnorderedList Decoration="none" Class="Definition">
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-bbd5d702fbcc2c265392fa633443a219-1598123020092" CommentaryRef="key-bbd5d702fbcc2c265392fa633443a219">that the requirement to pay or deposit the amount determined would cause the appellant to suffer hardship.</Addition>
</Text>
</Para>
</ListItem>
</UnorderedList>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/55/3B" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/55/3B" id="section-55-3B">
<Pnumber>
<Addition ChangeId="key-bbd5d702fbcc2c265392fa633443a219-1598123020092" CommentaryRef="key-bbd5d702fbcc2c265392fa633443a219">3B</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-bbd5d702fbcc2c265392fa633443a219-1598123020092" CommentaryRef="key-bbd5d702fbcc2c265392fa633443a219">Notwithstanding the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007, the decision of the tribunal as to the issue of hardship is final.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/55/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/55/4" id="section-55-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>On an appeal under this section against an assessment to a penalty under paragraph 18 of Schedule 5 to this Act, the burden of proof as to the matters specified in paragraphs (a) and (b) of sub-paragraph (1) of paragraph 18 shall lie upon the Commissioners.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2009-04-01">
<Title> Appeals: other provisions.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/56" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/56" id="section-56">
<Pnumber>
<CommentaryRef Ref="c14611141"/>
<CommentaryRef Ref="c14611151"/>
56
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/56/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/56/1" id="section-56-1">
<Pnumber>
<CommentaryRef Ref="key-abaf9436e547d2baf55f31b91f582335"/>
1
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/56/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/56/2" id="section-56-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-e51ec27d45aed2d332dc71db718c0cf3-1600288603413" CommentaryRef="key-e51ec27d45aed2d332dc71db718c0cf3">Where on an appeal under section 54</Substitution>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/56/2/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/56/2/a" id="section-56-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>it is found that the amount specified in the assessment is less than it ought to have been, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/56/2/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/56/2/b" id="section-56-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the tribunal gives a direction specifying the correct amount,</Text>
</P3para>
</P3>
<Text>the assessment shall have effect as an assessment of the amount specified in the direction and that amount shall be deemed to have been notified to the appellant.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/56/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/56/3" id="section-56-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>
Where on an appeal under section 55 above it is found that the whole or part of any amount paid or deposited in pursuance of section 55(3) above is not due, so much of that amount as is found not to be due shall be repaid with interest
<Substitution ChangeId="key-80a9d592456f44769a76f9f2f3a22f26-1600288705813" CommentaryRef="key-80a9d592456f44769a76f9f2f3a22f26">at the rate applicable under section 197 of this Act</Substitution>
.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/56/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/56/4" id="section-56-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>
Where on an appeal under section 55 above it is found that the whole or part of any amount due to the appellant by virtue of regulations under section 51(2)(c) or (d) or (f) above has not been paid, so much of that amount as is found not to have been paid shall be paid with interest
<Substitution ChangeId="key-eac4ec22b58834a4bd70748124cfe42c-1600289105165" CommentaryRef="key-eac4ec22b58834a4bd70748124cfe42c">at the rate applicable under section 197 of this Act</Substitution>
.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/56/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/56/5" id="section-56-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>
Where an appeal under section 55 above has been entertained notwithstanding that an amount determined by the Commissioners to be payable as tax has not been paid or deposited and it is found on the appeal that that amount is due
<Substitution ChangeId="key-924e3d5f629bb79b116dbbd77ff9ff33-1600289182437" CommentaryRef="key-924e3d5f629bb79b116dbbd77ff9ff33">it shall be paid with interest at the rate applicable under section 197 of this Act</Substitution>
.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/56/5A" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/56/5A" id="section-56-5A">
<Pnumber>
<Addition ChangeId="key-b453a3da985d2ea448bb698f29089683-1600288487319" CommentaryRef="key-b453a3da985d2ea448bb698f29089683">5A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b453a3da985d2ea448bb698f29089683-1600288487319" CommentaryRef="key-b453a3da985d2ea448bb698f29089683">Interest under subsection (5) shall be paid without any deduction of income tax.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/56/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/56/6" id="section-56-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>Without prejudice to paragraph 25 of Schedule 5 to this Act, nothing in section 55 above shall be taken to confer on a tribunal any power to vary an amount assessed by way of penalty except in so far as it is necessary to reduce it to the amount which is appropriate under paragraphs 18 to 24 of that Schedule.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/56/7" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/56/7" id="section-56-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>Without prejudice to paragraph 28 of Schedule 5 to this Act, nothing in section 55 above shall be taken to confer on a tribunal any power to vary an amount assessed by way of interest except in so far as it is necessary to reduce it to the amount which is appropriate under paragraph 26 or 27 of that Schedule.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/56/8" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/56/8" id="section-56-8">
<Pnumber>
<Substitution ChangeId="key-cdfd4ab55447e7e1f9e537f4cd5de5a4-1600289222329" CommentaryRef="key-cdfd4ab55447e7e1f9e537f4cd5de5a4">8</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-cdfd4ab55447e7e1f9e537f4cd5de5a4-1600289222329" CommentaryRef="key-cdfd4ab55447e7e1f9e537f4cd5de5a4">Sections 85 and 85B of the Value Added Tax Act 1994 (settling of appeals by agreement and payment of tax where there is a further appeal) shall have effect as if—</Substitution>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/56/8/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/56/8/a" id="section-56-8-a">
<Pnumber>
<Substitution ChangeId="key-cdfd4ab55447e7e1f9e537f4cd5de5a4-1600289222329" CommentaryRef="key-cdfd4ab55447e7e1f9e537f4cd5de5a4">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-cdfd4ab55447e7e1f9e537f4cd5de5a4-1600289222329" CommentaryRef="key-cdfd4ab55447e7e1f9e537f4cd5de5a4">the references to section 83 of that Act included references to section 54 of this Act, and</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/56/8/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/56/8/b" id="section-56-8-b">
<Pnumber>
<Substitution ChangeId="key-cdfd4ab55447e7e1f9e537f4cd5de5a4-1600289222329" CommentaryRef="key-cdfd4ab55447e7e1f9e537f4cd5de5a4">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-cdfd4ab55447e7e1f9e537f4cd5de5a4-1600289222329" CommentaryRef="key-cdfd4ab55447e7e1f9e537f4cd5de5a4">the references to value added tax included references to landfill tax.</Substitution>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group ConfersPower="true" RestrictStartDate="1996-04-29">
<Title> Review and appeal: commencement.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/57" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/57" id="section-57">
<Pnumber>57</Pnumber>
<P1para>
<Text>Sections 54 to 56 above shall come into force on—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/57/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/57/a" id="section-57-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>1st October 1996, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/57/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/57/b" id="section-57-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>such earlier day as may be appointed by order.</Text>
</P3para>
</P3>
</P1para>
</P1>
</P1group>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/part/III/crossheading/miscellaneous" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/part/III/crossheading/miscellaneous" NumberOfProvisions="7" id="part-III-crossheading-miscellaneous" RestrictExtent="E+W+S+N.I." RestrictStartDate="2018-03-15">
<Title> Miscellaneous</Title>
<P1group ConfersPower="true" RestrictExtent="E+W+S+N.I." RestrictStartDate="2003-09-15">
<Title>
Partnership, bankruptcy, transfer of business,
<Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/58" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/58" id="section-58">
<Pnumber>58</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/58/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/58/1" id="section-58-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>As regards any case where a business is carried on in partnership or by another unincorporated body, regulations may make provision for determining by what persons anything required by this Part to be done by a person is to be done.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/58/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/58/2" id="section-58-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>The registration under this Part of an unincorporated body other than a partnership may be in the name of the body concerned; and in determining whether taxable activities are carried out by such a body no account shall be taken of any change in its members.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/58/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/58/3" id="section-58-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>The registration under this Part of a body corporate carrying on a business in several divisions may, if the body corporate so requests and the Commissioners see fit, be in the names of those divisions.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/58/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/58/4" id="section-58-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>
As regards any case where a person carries on a business of a person who has died or become bankrupt or incapacitated or whose estate has been sequestrated, or of a person which is in liquidation or receivership or
<Substitution ChangeId="key-812c5df61a5bee146fb39781e0e9d543-1503572746711" CommentaryRef="key-812c5df61a5bee146fb39781e0e9d543">administration</Substitution>
, regulations may—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/58/4/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/58/4/a" id="section-58-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>require the first-mentioned person to inform the Commissioners of the fact that he is carrying on the business and of the event that has led to his carrying it on;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/58/4/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/58/4/b" id="section-58-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>make provision allowing the person to be treated for a limited time as if he were the other person;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/58/4/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/58/4/c" id="section-58-4-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>make provision for securing continuity in the application of this Part where a person is so treated.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/58/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/58/5" id="section-58-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>Regulations may make provision for securing continuity in the application of this Part in cases where a business carried on by a person is transferred to another person as a going concern.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/58/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/58/6" id="section-58-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>Regulations under subsection (5) above may in particular—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/58/6/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/58/6/a" id="section-58-6-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>require the transferor to inform the Commissioners of the transfer;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/58/6/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/58/6/b" id="section-58-6-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>provide for liabilities and duties under this Part of the transferor to become, to such extent as may be provided by the regulations, liabilities and duties of the transferee;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/58/6/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/58/6/c" id="section-58-6-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>provide for any right of either of them to repayment or credit in respect of tax to be satisfied by making a repayment or allowing a credit to the other;</Text>
</P3para>
</P3>
<Text>but the regulations may provide that no such provision as is mentioned in paragraph (b) or (c) of this subsection shall have effect in relation to any transferor and transferee unless an application in that behalf has been made by them under the regulations.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2018-03-15">
<Title> Groups of companies.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/59" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/59" id="section-59">
<Pnumber>59</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/59/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/59/1" id="section-59-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Where under the following provisions of this section any bodies corporate are treated as members of a group, for the purposes of this Part—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/59/1/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/59/1/a" id="section-59-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>any liability of a member of the group to pay tax shall be taken to be a liability of the representative member;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/59/1/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/59/1/b" id="section-59-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the representative member shall be taken to carry out any taxable activities which a member of the group would carry out (apart from this section) by virtue of section 69 below;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/59/1/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/59/1/c" id="section-59-1-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>all members of the group shall be jointly and severally liable for any tax due from the representative member.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/59/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/59/2" id="section-59-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>
Two or more bodies corporate are eligible to be treated as members of a group if the
<Substitution ChangeId="key-2f38860c3f2524c9705a90cd3b54318b-1618861069381" CommentaryRef="key-2f38860c3f2524c9705a90cd3b54318b">conditions</Substitution>
mentioned in subsection (3) below
<Substitution ChangeId="key-b35423ed63df57fae0a94aa20444942b-1618862365616" CommentaryRef="key-b35423ed63df57fae0a94aa20444942b">are fulfilled</Substitution>
and—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/59/2/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/59/2/a" id="section-59-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>one of them controls each of the others,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/59/2/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/59/2/b" id="section-59-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>one person (whether a body corporate or an individual) controls all of them, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/59/2/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/59/2/c" id="section-59-2-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>two or more individuals carrying on a business in partnership control all of them.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/59/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/59/3" id="section-59-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-62bcd3c720a0b3df46192f96d3acd8c0-1618862430044" CommentaryRef="key-62bcd3c720a0b3df46192f96d3acd8c0">The conditions are that— </Substitution>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/59/3/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/59/3/a" id="section-59-3-a">
<Pnumber>
<Substitution ChangeId="key-62bcd3c720a0b3df46192f96d3acd8c0-1618862430044" CommentaryRef="key-62bcd3c720a0b3df46192f96d3acd8c0">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-62bcd3c720a0b3df46192f96d3acd8c0-1618862430044" CommentaryRef="key-62bcd3c720a0b3df46192f96d3acd8c0">each of the bodies corporate is a registered person, and</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/59/3/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/59/3/b" id="section-59-3-b">
<Pnumber>
<Substitution ChangeId="key-62bcd3c720a0b3df46192f96d3acd8c0-1618862430044" CommentaryRef="key-62bcd3c720a0b3df46192f96d3acd8c0">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-62bcd3c720a0b3df46192f96d3acd8c0-1618862430044" CommentaryRef="key-62bcd3c720a0b3df46192f96d3acd8c0">the</Substitution>
prospective representative member has an established place of business in the United Kingdom.
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/59/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/59/4" id="section-59-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>Where an application to that effect is made to the Commissioners with respect to two or more bodies corporate eligible to be treated as members of a group, then—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/59/4/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/59/4/a" id="section-59-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>from the beginning of an accounting period they shall be so treated, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/59/4/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/59/4/b" id="section-59-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>one of them shall be the representative member,</Text>
</P3para>
</P3>
<Text>unless the Commissioners refuse the application; and the Commissioners shall not refuse the application unless it appears to them necessary to do so for the protection of the revenue.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/59/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/59/5" id="section-59-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>Where any bodies corporate are treated as members of a group and an application to that effect is made to the Commissioners, then, from the beginning of an accounting period—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/59/5/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/59/5/a" id="section-59-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>a further body eligible to be so treated shall be included among the bodies so treated,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/59/5/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/59/5/b" id="section-59-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>a body corporate shall be excluded from the bodies so treated,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/59/5/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/59/5/c" id="section-59-5-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>another member of the group shall be substituted as the representative member, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/59/5/d" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/59/5/d" id="section-59-5-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>the bodies corporate shall no longer be treated as members of a group,</Text>
</P3para>
</P3>
<Text>unless the application is to the effect mentioned in paragraph (a) or (c) above and the Commissioners refuse the application.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/59/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/59/6" id="section-59-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>The Commissioners may refuse an application under subsection (5)(a) or (c) above only if it appears to them necessary to do so for the protection of the revenue.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/59/7" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/59/7" id="section-59-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>Where a body corporate is treated as a member of a group as being controlled by any person and it appears to the Commissioners that it has ceased to be so controlled, they shall, by notice given to that person, terminate that treatment from such date as may be specified in the notice.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/59/8" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/59/8" id="section-59-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>An application under this section with respect to any bodies corporate must be made by one of those bodies or by the person controlling them and must be made not less than 90 days before the date from which it is to take effect, or at such later time as the Commissioners may allow.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/59/9" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/59/9" id="section-59-9">
<Pnumber>9</Pnumber>
<P2para>
<Text>
For the purposes of this section a body corporate shall be taken to control another body corporate if it is empowered by statute to control that body’s activities or if it is that body’s holding company within the meaning of section
<Substitution ChangeId="key-d61657309a8f7b1257c5173275b679e2-1607205093606" CommentaryRef="key-d61657309a8f7b1257c5173275b679e2">1159 of and Schedule 6 to</Substitution>
the
<CommentaryRef Ref="c14611171"/>
Companies Act 1985; and an individual or individuals shall be taken to control a body corporate if he or they, were he or they a company, would be that body’s holding company within the meaning of
<Substitution ChangeId="key-d61657309a8f7b1257c5173275b679e2-1607205143103" CommentaryRef="key-d61657309a8f7b1257c5173275b679e2">those provisions</Substitution>
.
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2000-07-28">
<Title>
<Addition ChangeId="d29p6290" CommentaryRef="c14611181">Information, powers, penalties, secondary liability, </Addition>
<Addition ChangeId="d29p6290" CommentaryRef="c14611181">etc.</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/60" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/60" id="section-60">
<Pnumber>60</Pnumber>
<P1para>
<Text>
Schedule 5 to this Act (which contains provisions relating to information, powers, penalties
<Addition ChangeId="d29p6299" CommentaryRef="c14611191">, secondary liability</Addition>
and other matters) shall have effect.
</Text>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="1996-04-29">
<Title> Taxable disposals: special provisions.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/61" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/61" id="section-61">
<Pnumber>61</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/61/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/61/1" id="section-61-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Where—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/61/1/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/61/1/a" id="section-61-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>a taxable disposal is in fact made on a particular day,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/61/1/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/61/1/b" id="section-61-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>within the period of 14 days beginning with that day the person liable to pay tax in respect of the disposal issues a landfill invoice in respect of the disposal, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/61/1/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/61/1/c" id="section-61-1-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>he has not notified the Commissioners in writing that he elects not to avail himself of this subsection,</Text>
</P3para>
</P3>
<Text>for the purposes of this Part the disposal shall be treated as made at the time the invoice is issued.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/61/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/61/2" id="section-61-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>The reference in subsection (1) above to a landfill invoice is to a document containing such particulars as regulations may prescribe for the purposes of that subsection.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/61/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/61/3" id="section-61-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>The Commissioners may at the request of a person direct that subsection (1) above shall apply—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/61/3/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/61/3/a" id="section-61-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in relation to disposals in respect of which he is liable to pay tax, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/61/3/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/61/3/b" id="section-61-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in relation to such of them as may be specified in the direction,</Text>
</P3para>
</P3>
<Text>as if for the period of 14 days there were substituted such longer period as may be specified in the direction.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." ConfersPower="true" RestrictStartDate="2009-07-21">
<Title> Taxable disposals: regulations.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/62" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/62" id="section-62">
<Pnumber>
<CommentaryRef Ref="key-e14f5eadba18b9a026c723942662a59f"/>
62
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2015-03-26">
<Title> Qualifying material: special provisions.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/63" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/63" id="section-63">
<Pnumber>63</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/63/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/63/1" id="section-63-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>This section applies for the purposes of section 42 above.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/63/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/63/2" id="section-63-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>The Commissioners may direct that where material is disposed of it must be treated as qualifying material if it would in fact be such material but for a small quantity of non-qualifying material; and whether a quantity of non-qualifying material is small must be determined in accordance with the terms of the direction.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/63/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/63/3" id="section-63-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>The Commissioners may at the request of a person direct that where there is a disposal in respect of which he is liable to pay tax the material disposed of must be treated as qualifying material if it would in fact be such material but for a small quantity of non-qualifying material, and—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/63/3/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/63/3/a" id="section-63-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>a direction may apply to all disposals in respect of which a person is liable to pay tax or to such of them as are identified in the direction;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/63/3/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/63/3/b" id="section-63-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>whether a quantity of non-qualifying material is small must be determined in accordance with the terms of the direction.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/63/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/63/4" id="section-63-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>If a direction under subsection (3) above applies to a disposal any direction under subsection (2) above shall not apply to it.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/63/4A" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/63/4A" id="section-63-4A">
<Pnumber>
<Addition ChangeId="key-62ada8497fa6648322f1c184d270a781-1618688750635" CommentaryRef="key-62ada8497fa6648322f1c184d270a781">4A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-62ada8497fa6648322f1c184d270a781-1618688750635" CommentaryRef="key-62ada8497fa6648322f1c184d270a781">Subsections (2) to (4) do not apply where the material disposed of consists of qualifying fines.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/63/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/63/5" id="section-63-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>An order may provide that material must not be treated as qualifying material unless prescribed conditions are met.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/63/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/63/6" id="section-63-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>A condition may relate to any matter the Treasury think fit (such as the production of a document which includes a statement of the nature of the material).</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2015-03-26" ConfersPower="true">
<Title>
<Addition ChangeId="key-bd3231eec8aad36d0ed89d3a18705d35-1618685830456" CommentaryRef="key-bd3231eec8aad36d0ed89d3a18705d35">Qualifying fines: special provisions</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/63A" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/63A" id="section-63A">
<Pnumber PuncAfter="">
<Addition ChangeId="key-bd3231eec8aad36d0ed89d3a18705d35-1618685830456" CommentaryRef="key-bd3231eec8aad36d0ed89d3a18705d35">63A</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/63A/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/63A/1" id="section-63A-1">
<Pnumber>
<Addition ChangeId="key-bd3231eec8aad36d0ed89d3a18705d35-1618685830456" CommentaryRef="key-bd3231eec8aad36d0ed89d3a18705d35">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-bd3231eec8aad36d0ed89d3a18705d35-1618685830456" CommentaryRef="key-bd3231eec8aad36d0ed89d3a18705d35">This section applies for the purposes of section 42.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/63A/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/63A/2" id="section-63A-2">
<Pnumber>
<Addition ChangeId="key-bd3231eec8aad36d0ed89d3a18705d35-1618685830456" CommentaryRef="key-bd3231eec8aad36d0ed89d3a18705d35">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-bd3231eec8aad36d0ed89d3a18705d35-1618685830456" CommentaryRef="key-bd3231eec8aad36d0ed89d3a18705d35">An order may provide that fines must not be treated as qualifying fines unless prescribed conditions are met.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/63A/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/63A/3" id="section-63A-3">
<Pnumber>
<Addition ChangeId="key-bd3231eec8aad36d0ed89d3a18705d35-1618685830456" CommentaryRef="key-bd3231eec8aad36d0ed89d3a18705d35">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-bd3231eec8aad36d0ed89d3a18705d35-1618685830456" CommentaryRef="key-bd3231eec8aad36d0ed89d3a18705d35">A condition may relate to any matter the Treasury think fit.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/63A/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/63A/4" id="section-63A-4">
<Pnumber>
<Addition ChangeId="key-bd3231eec8aad36d0ed89d3a18705d35-1618685830456" CommentaryRef="key-bd3231eec8aad36d0ed89d3a18705d35">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-bd3231eec8aad36d0ed89d3a18705d35-1618685830456" CommentaryRef="key-bd3231eec8aad36d0ed89d3a18705d35">The conditions may include conditions making provision about—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/63A/4/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/63A/4/a" id="section-63A-4-a">
<Pnumber>
<Addition ChangeId="key-bd3231eec8aad36d0ed89d3a18705d35-1618685830456" CommentaryRef="key-bd3231eec8aad36d0ed89d3a18705d35">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-bd3231eec8aad36d0ed89d3a18705d35-1618685830456" CommentaryRef="key-bd3231eec8aad36d0ed89d3a18705d35">the production of a document which includes a statement of the nature of the fines;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/63A/4/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/63A/4/b" id="section-63A-4-b">
<Pnumber>
<Addition ChangeId="key-bd3231eec8aad36d0ed89d3a18705d35-1618685830456" CommentaryRef="key-bd3231eec8aad36d0ed89d3a18705d35">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-bd3231eec8aad36d0ed89d3a18705d35-1618685830456" CommentaryRef="key-bd3231eec8aad36d0ed89d3a18705d35">carrying out a specified test on fines proposed to be disposed of as qualifying fines;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/63A/4/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/63A/4/c" id="section-63A-4-c">
<Pnumber>
<Addition ChangeId="key-bd3231eec8aad36d0ed89d3a18705d35-1618685830456" CommentaryRef="key-bd3231eec8aad36d0ed89d3a18705d35">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-bd3231eec8aad36d0ed89d3a18705d35-1618685830456" CommentaryRef="key-bd3231eec8aad36d0ed89d3a18705d35">the frequency with which tests are to be carried out on any fines proposed to be disposed of as qualifying fines;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/63A/4/d" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/63A/4/d" id="section-63A-4-d">
<Pnumber>
<Addition ChangeId="key-bd3231eec8aad36d0ed89d3a18705d35-1618685830456" CommentaryRef="key-bd3231eec8aad36d0ed89d3a18705d35">d</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-bd3231eec8aad36d0ed89d3a18705d35-1618685830456" CommentaryRef="key-bd3231eec8aad36d0ed89d3a18705d35">the frequency with which tests are to be carried out on any fines that come from a particular source and are proposed to be disposed of as qualifying fines;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/63A/4/e" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/63A/4/e" id="section-63A-4-e">
<Pnumber>
<Addition ChangeId="key-bd3231eec8aad36d0ed89d3a18705d35-1618685830456" CommentaryRef="key-bd3231eec8aad36d0ed89d3a18705d35">e</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-bd3231eec8aad36d0ed89d3a18705d35-1618685830456" CommentaryRef="key-bd3231eec8aad36d0ed89d3a18705d35">the steps to be taken by operators of landfill sites in relation to persons sending fines to be disposed of as qualifying fines.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/63A/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/63A/5" id="section-63A-5">
<Pnumber>
<Addition ChangeId="key-bd3231eec8aad36d0ed89d3a18705d35-1618685830456" CommentaryRef="key-bd3231eec8aad36d0ed89d3a18705d35">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-bd3231eec8aad36d0ed89d3a18705d35-1618685830456" CommentaryRef="key-bd3231eec8aad36d0ed89d3a18705d35">The conditions may enable provision to be made by notices issued by the Commissioners in accordance with such provision as is made in the conditions.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/63A/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/63A/6" id="section-63A-6">
<Pnumber>
<Addition ChangeId="key-bd3231eec8aad36d0ed89d3a18705d35-1618685830456" CommentaryRef="key-bd3231eec8aad36d0ed89d3a18705d35">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-bd3231eec8aad36d0ed89d3a18705d35-1618685830456" CommentaryRef="key-bd3231eec8aad36d0ed89d3a18705d35">A notice issued as described in subsection (5) may be revoked by a notice issued in the same way.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/63A/7" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/63A/7" id="section-63A-7">
<Pnumber>
<Addition ChangeId="key-bd3231eec8aad36d0ed89d3a18705d35-1618685830456" CommentaryRef="key-bd3231eec8aad36d0ed89d3a18705d35">7</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-bd3231eec8aad36d0ed89d3a18705d35-1618685830456" CommentaryRef="key-bd3231eec8aad36d0ed89d3a18705d35">If an order includes provision falling within subsection (4)(b), the Commissioners may direct a person to carry out such a test in relation to any fines proposed to be disposed of as qualifying fines.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/63A/8" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/63A/8" id="section-63A-8">
<Pnumber>
<Addition ChangeId="key-bd3231eec8aad36d0ed89d3a18705d35-1618685830456" CommentaryRef="key-bd3231eec8aad36d0ed89d3a18705d35">8</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-bd3231eec8aad36d0ed89d3a18705d35-1618685830456" CommentaryRef="key-bd3231eec8aad36d0ed89d3a18705d35">In this section “</Addition>
<Term>
<Addition ChangeId="key-bd3231eec8aad36d0ed89d3a18705d35-1618685830456" CommentaryRef="key-bd3231eec8aad36d0ed89d3a18705d35">specified</Addition>
</Term>
<Addition ChangeId="key-bd3231eec8aad36d0ed89d3a18705d35-1618685830456" CommentaryRef="key-bd3231eec8aad36d0ed89d3a18705d35">” means specified in—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/63A/8/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/63A/8/a" id="section-63A-8-a">
<Pnumber>
<Addition ChangeId="key-bd3231eec8aad36d0ed89d3a18705d35-1618685830456" CommentaryRef="key-bd3231eec8aad36d0ed89d3a18705d35">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-bd3231eec8aad36d0ed89d3a18705d35-1618685830456" CommentaryRef="key-bd3231eec8aad36d0ed89d3a18705d35">a condition prescribed under subsection (2), or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/63A/8/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/63A/8/b" id="section-63A-8-b">
<Pnumber>
<Addition ChangeId="key-bd3231eec8aad36d0ed89d3a18705d35-1618685830456" CommentaryRef="key-bd3231eec8aad36d0ed89d3a18705d35">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-bd3231eec8aad36d0ed89d3a18705d35-1618685830456" CommentaryRef="key-bd3231eec8aad36d0ed89d3a18705d35">a notice issued as described in subsection (5).</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/part/III/crossheading/interpretation" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/part/III/crossheading/interpretation" NumberOfProvisions="8" id="part-III-crossheading-interpretation" RestrictExtent="E+W+S+N.I." RestrictStartDate="2018-03-15">
<Title> Interpretation</Title>
<P1group RestrictExtent="E+W+S+N.I." Status="Repealed" RestrictStartDate="2018-03-15">
<Title> Disposal of material as waste.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/64" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/64" id="section-64">
<Pnumber>
<CommentaryRef Ref="key-7565aba6e988f03e5c562c33e56531c0"/>
64
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</P1group>
<P1group ConfersPower="true" RestrictExtent="E+W+S+N.I." RestrictStartDate="2018-03-15">
<Title> Disposal by way of landfill.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/65" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/65" id="section-65">
<Pnumber>
<CommentaryRef Ref="key-7565aba6e988f03e5c562c33e56531c0"/>
65
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</P1group>
<P1group ConfersPower="true" RestrictExtent="E+W+S+N.I." RestrictStartDate="2018-03-15">
<Title>Prescribed landfill site activities to be treated as disposals</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/65A" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/65A" id="section-65A">
<Pnumber PuncAfter="">
<CommentaryRef Ref="key-7565aba6e988f03e5c562c33e56531c0"/>
65A
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2018-03-15">
<Title> Landfill sites.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/66" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/66" id="section-66">
<Pnumber>
<CommentaryRef Ref="key-7565aba6e988f03e5c562c33e56531c0"/>
66
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." Status="Repealed" RestrictStartDate="2018-03-15">
<Title> Operators of landfill sites.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/67" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/67" id="section-67">
<Pnumber>
<CommentaryRef Ref="key-7565aba6e988f03e5c562c33e56531c0"/>
67
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</P1group>
<P1group ConfersPower="true" RestrictStartDate="1996-04-29">
<Title> Weight of material disposed of.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/68" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/68" id="section-68">
<Pnumber>68</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/68/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/68/1" id="section-68-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>The weight of the material disposed of on a taxable disposal shall be determined in accordance with regulations.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/68/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/68/2" id="section-68-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>The regulations may—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/68/2/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/68/2/a" id="section-68-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>prescribe rules for determining the weight;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/68/2/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/68/2/b" id="section-68-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>authorise rules for determining the weight to be specified by the Commissioners in a prescribed manner;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/68/2/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/68/2/c" id="section-68-2-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>authorise rules for determining the weight to be agreed by the person liable to pay the tax and an authorised person.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/68/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/68/3" id="section-68-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>The regulations may in particular prescribe, or authorise the specification or agreement of, rules about—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/68/3/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/68/3/a" id="section-68-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the method by which the weight is to be determined;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/68/3/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/68/3/b" id="section-68-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the time by reference to which the weight is to be determined;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/68/3/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/68/3/c" id="section-68-3-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>the discounting of constituents (such as water).</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/68/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/68/4" id="section-68-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>The regulations may include provision that a specification authorised under subsection (2)(b) above may provide—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/68/4/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/68/4/a" id="section-68-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>that it is to have effect only in relation to disposals of such descriptions as may be set out in the specification;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/68/4/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/68/4/b" id="section-68-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>that it is not to have effect in relation to particular disposals unless the Commissioners are satisfied that such conditions as may be set out in the specification are met in relation to the disposals;</Text>
</P3para>
</P3>
<Text>and the conditions may be framed by reference to such factors as the Commissioners think fit (such as the consent of an authorised person to the specification having effect in relation to disposals).</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/68/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/68/5" id="section-68-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>The regulations may include provision that—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/68/5/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/68/5/a" id="section-68-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>where rules are agreed as mentioned in subsection (2)(c) above, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/68/5/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/68/5/b" id="section-68-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the Commissioners believe that they should no longer be applied because they do not give an accurate indication of the weight or they are not being fully observed or for some other reason,</Text>
</P3para>
</P3>
<Text>the Commissioners may direct that the agreed rules shall no longer have effect.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/68/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/68/6" id="section-68-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>The regulations shall be so framed that where in relation to a given disposal—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/68/6/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/68/6/a" id="section-68-6-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>no specification of the Commissioners has effect, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/68/6/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/68/6/b" id="section-68-6-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>no agreed rules have effect,</Text>
</P3para>
</P3>
<Text>the weight shall be determined in accordance with rules prescribed in the regulations.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2018-03-15">
<Title> Taxable activities.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/69" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/69" id="section-69">
<Pnumber>69</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/69/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/69/1" id="section-69-1">
<Pnumber>
<Substitution ChangeId="key-d59563afc69afc7fe9fa7f7cad642a58-1619639905207" CommentaryRef="key-d59563afc69afc7fe9fa7f7cad642a58">1</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-d59563afc69afc7fe9fa7f7cad642a58-1619639905207" CommentaryRef="key-d59563afc69afc7fe9fa7f7cad642a58">A person carries out a taxable activity if the person—</Substitution>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/69/1/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/69/1/a" id="section-69-1-a">
<Pnumber>
<Substitution ChangeId="key-d59563afc69afc7fe9fa7f7cad642a58-1619639905207" CommentaryRef="key-d59563afc69afc7fe9fa7f7cad642a58">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-d59563afc69afc7fe9fa7f7cad642a58-1619639905207" CommentaryRef="key-d59563afc69afc7fe9fa7f7cad642a58">makes a taxable disposal (whether or not at a landfill site),</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/69/1/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/69/1/b" id="section-69-1-b">
<Pnumber>
<Substitution ChangeId="key-d59563afc69afc7fe9fa7f7cad642a58-1619639905207" CommentaryRef="key-d59563afc69afc7fe9fa7f7cad642a58">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-d59563afc69afc7fe9fa7f7cad642a58-1619639905207" CommentaryRef="key-d59563afc69afc7fe9fa7f7cad642a58">permits a taxable disposal to be made at a landfill site, or</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/69/1/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/69/1/c" id="section-69-1-c">
<Pnumber>
<Substitution ChangeId="key-d59563afc69afc7fe9fa7f7cad642a58-1619639905207" CommentaryRef="key-d59563afc69afc7fe9fa7f7cad642a58">c</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-d59563afc69afc7fe9fa7f7cad642a58-1619639905207" CommentaryRef="key-d59563afc69afc7fe9fa7f7cad642a58">knowingly causes or knowingly permits a taxable disposal to be made elsewhere than at a landfill site,</Substitution>
</Text>
</P3para>
</P3>
<Text>
<Substitution ChangeId="key-d59563afc69afc7fe9fa7f7cad642a58-1619639905207" CommentaryRef="key-d59563afc69afc7fe9fa7f7cad642a58">and the person is liable to pay tax in respect of the disposal.</Substitution>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/69/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/69/2" id="section-69-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Where—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/69/2/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/69/2/a" id="section-69-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
a taxable disposal is made
<Addition ChangeId="key-507d0a6dc370feb5521f143adae9130d-1619639961996" CommentaryRef="key-507d0a6dc370feb5521f143adae9130d">at a landfill site</Addition>
, and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/69/2/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/69/2/b" id="section-69-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>it is made without the knowledge of the person who is liable to pay tax in respect of it,</Text>
</P3para>
</P3>
<Text>
that person shall for the purposes of
<Substitution ChangeId="key-da6716300a6d3a3b3b459feae661c692-1619640023523" CommentaryRef="key-da6716300a6d3a3b3b459feae661c692">subsection (1)(b)</Substitution>
be taken to permit the disposal.
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group ConfersPower="true" RestrictExtent="E+W+S+N.I." RestrictStartDate="2018-03-15">
<Title> Interpretation: other provisions.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/70" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/70" id="section-70">
<Pnumber>70</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/70/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/70/1" id="section-70-1" RestrictStartDate="2015-04-01">
<Pnumber>1</Pnumber>
<P2para>
<Text>Unless the context otherwise requires—</Text>
<UnorderedList Decoration="none">
<ListItem>
<Para>
<Text>“accounting period” shall be construed in accordance with section 49 above;</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-appeal-tribunal">appeal tribunal</Term>
” means
<Substitution ChangeId="key-8968f97ff477027d492e80db76e208a7-1600792255642" CommentaryRef="key-8968f97ff477027d492e80db76e208a7">the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal;</Substitution>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-authorised-person">authorised person</Term>
” means any person acting under the authority of the Commissioners;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-the-commissioners">the Commissioners</Term>
” means the Commissioners of Customs and Excise;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-conduct">conduct</Term>
” includes any act, omission or statement;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-9b34cc975a7750ca8c09fa8963fef914-1618948087971" CommentaryRef="key-9b34cc975a7750ca8c09fa8963fef914"></Addition>
<Term id="term-conduct">
<Addition ChangeId="key-9b34cc975a7750ca8c09fa8963fef914-1618948087971" CommentaryRef="key-9b34cc975a7750ca8c09fa8963fef914">disposal</Addition>
</Term>
<Addition ChangeId="key-9b34cc975a7750ca8c09fa8963fef914-1618948087971" CommentaryRef="key-9b34cc975a7750ca8c09fa8963fef914">” and “</Addition>
<Term>
<Addition ChangeId="key-9b34cc975a7750ca8c09fa8963fef914-1618948087971" CommentaryRef="key-9b34cc975a7750ca8c09fa8963fef914">dispose of</Addition>
</Term>
<Addition ChangeId="key-9b34cc975a7750ca8c09fa8963fef914-1618948087971" CommentaryRef="key-9b34cc975a7750ca8c09fa8963fef914">” shall be construed in accordance with section 40A;</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p7001" CommentaryRef="c14611281">“the Environment Agency” means the body established by section 1 of the Environment Act 1995;</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-63f7333085cd77f0951561911f9e43cf-1618689403135" CommentaryRef="key-63f7333085cd77f0951561911f9e43cf"></Addition>
<Term id="term-material">
<Addition ChangeId="key-63f7333085cd77f0951561911f9e43cf-1618689403135" CommentaryRef="key-63f7333085cd77f0951561911f9e43cf">fines</Addition>
</Term>
<Addition ChangeId="key-63f7333085cd77f0951561911f9e43cf-1618689403135" CommentaryRef="key-63f7333085cd77f0951561911f9e43cf">” means particles produced by a waste treatment process that involves an element of mechanical treatment;</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-c8874a83aa0aab8328e076f5021e056d-1600792302541" CommentaryRef="key-c8874a83aa0aab8328e076f5021e056d">“HMRC” means Her Majesty’s Revenue and Customs;</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-9b34cc975a7750ca8c09fa8963fef914-1618948283475" CommentaryRef="key-9b34cc975a7750ca8c09fa8963fef914"></Addition>
<Term>
<Addition ChangeId="key-9b34cc975a7750ca8c09fa8963fef914-1618948283475" CommentaryRef="key-9b34cc975a7750ca8c09fa8963fef914">landfill site</Addition>
</Term>
<Addition ChangeId="key-9b34cc975a7750ca8c09fa8963fef914-1618948283475" CommentaryRef="key-9b34cc975a7750ca8c09fa8963fef914">” has the meaning given by section 40(4);</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-material">material</Term>
” means material of all kinds, including objects, substances and products of all kinds;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-6e50e0e02b6d0400c6e38162b0f1450d-1618429913968" CommentaryRef="key-6e50e0e02b6d0400c6e38162b0f1450d"></Addition>
<Term id="term-material">
<Addition ChangeId="key-6e50e0e02b6d0400c6e38162b0f1450d-1618429913968" CommentaryRef="key-6e50e0e02b6d0400c6e38162b0f1450d">the Natural Resources Body for Wales</Addition>
</Term>
<Addition ChangeId="key-6e50e0e02b6d0400c6e38162b0f1450d-1618429913968" CommentaryRef="key-6e50e0e02b6d0400c6e38162b0f1450d">” means the body established by article 3 of the Natural Resources Body for Wales (Establishment) Order 2012 (S.I. 2012/1903);</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-9b34cc975a7750ca8c09fa8963fef914-1618948486899" CommentaryRef="key-9b34cc975a7750ca8c09fa8963fef914"></Addition>
<Term>
<Addition ChangeId="key-9b34cc975a7750ca8c09fa8963fef914-1618948486899" CommentaryRef="key-9b34cc975a7750ca8c09fa8963fef914">operator</Addition>
</Term>
<Addition ChangeId="key-9b34cc975a7750ca8c09fa8963fef914-1618948486899" CommentaryRef="key-9b34cc975a7750ca8c09fa8963fef914">”, in relation to a landfill site, means the person who at the relevant time is the holder of the permit (where section 40(4)(a) applies) or the licence (where section 40(4)(b) or (c) applies);</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-prescribed">prescribed</Term>
” means prescribed by an order or regulations under this Part;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-f1eaea132ef25556b467b4907717cc9a-1618948796516" CommentaryRef="key-f1eaea132ef25556b467b4907717cc9a"></Addition>
<Term id="term-registrable-person">
<Addition ChangeId="key-f1eaea132ef25556b467b4907717cc9a-1618948796516" CommentaryRef="key-f1eaea132ef25556b467b4907717cc9a">registered person” and “registrable person</Addition>
</Term>
<Addition ChangeId="key-f1eaea132ef25556b467b4907717cc9a-1618948796516" CommentaryRef="key-f1eaea132ef25556b467b4907717cc9a">” have</Addition>
the meaning given by section 47(10) above;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<CommentaryRef Ref="key-eefa9e9161bf84d2ec07a99dad59ddb3"/>
...
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-tax">tax</Term>
” means landfill tax;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-taxable-disposal">taxable disposal</Term>
” has the meaning given by section 40 above.
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-9b34cc975a7750ca8c09fa8963fef914-1618948608731" CommentaryRef="key-9b34cc975a7750ca8c09fa8963fef914"></Addition>
<Term>
<Addition ChangeId="key-9b34cc975a7750ca8c09fa8963fef914-1618948608731" CommentaryRef="key-9b34cc975a7750ca8c09fa8963fef914">taxable person</Addition>
</Term>
<Addition ChangeId="key-9b34cc975a7750ca8c09fa8963fef914-1618948608731" CommentaryRef="key-9b34cc975a7750ca8c09fa8963fef914">” means a person who is liable to pay tax on a taxable disposal.</Addition>
</Text>
</Para>
</ListItem>
</UnorderedList>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/70/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/70/2" id="section-70-2">
<Pnumber>
<CommentaryRef Ref="key-a69bdd2d28334723fa0833eeab2a0dfd"/>
2
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/70/2A" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/70/2A" id="section-70-2A" RestrictStartDate="2015-04-01">
<Pnumber>
<CommentaryRef Ref="key-5983f466410cacb06ded563df5a3efa1"/>
2A
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/70/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/70/3" id="section-70-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>A reference to this Part includes a reference to any order or regulations made under it and a reference to a provision of this Part includes a reference to any order or regulations made under the provision, unless otherwise required by the context or any order or regulations.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/70/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/70/4" id="section-70-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>
This section and
<Substitution ChangeId="key-d47f85bd54cbd0e143ca39e66a35af3e-1618949115806" CommentaryRef="key-d47f85bd54cbd0e143ca39e66a35af3e">sections 68 and</Substitution>
69 above apply for the purposes of this Part.
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/part/III/crossheading/supplementary" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/part/III/crossheading/supplementary" NumberOfProvisions="1" id="part-III-crossheading-supplementary" RestrictStartDate="2018-04-01">
<Title> Supplementary</Title>
<P1group ConfersPower="true" RestrictExtent="E+W+S+N.I." RestrictStartDate="2018-04-01">
<Title>
<CommentaryRef Ref="key-0f15d6d53bf26a76b99c3e9248d4470b"/>
Orders and regulations.
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/71" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/71" id="section-71">
<Pnumber>71</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/71/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/71/1" id="section-71-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>The power to make an order under section 57 above shall be exercisable by the Commissioners, and the power to make an order under any other provision of this Part shall be exercisable by the Treasury.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/71/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/71/2" id="section-71-2" RestrictStartDate="2018-04-01">
<Pnumber>
<CommentaryRef Ref="key-ccd4232ab6599a8ca19c20044976bc44"/>
2
</Pnumber>
<P2para>
<Text>Any power to make regulations under this Part shall be exercisable by the Commissioners.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/71/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/71/3" id="section-71-3" RestrictStartDate="2018-04-01">
<Pnumber>
<CommentaryRef Ref="key-b5cf7272980b5007fba7ba6f6e1f0229"/>
3
</Pnumber>
<P2para>
<Text>Any power to make an order or regulations under this Part shall be exercisable by statutory instrument.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/71/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/71/4" id="section-71-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>An order to which this subsection applies shall be laid before the House of Commons; and unless it is approved by that House before the expiration of a period of 28 days beginning with the date on which it was made it shall cease to have effect on the expiration of that period, but without prejudice to anything previously done under the order or to the making of a new order.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/71/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/71/5" id="section-71-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>In reckoning any such period as is mentioned in subsection (4) above no account shall be taken of any time during which Parliament is dissolved or prorogued or during which the House of Commons is adjourned for more than four days.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/71/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/71/6" id="section-71-6" RestrictStartDate="2018-04-01">
<Pnumber>
<CommentaryRef Ref="key-c817b25e36dd14bec0071d6531d3afe9"/>
6
</Pnumber>
<P2para>
<Text>A statutory instrument containing an order or regulations under this Part (other than an order under section 57 above or an order to which subsection (4) above applies) shall be subject to annulment in pursuance of a resolution of the House of Commons.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/71/7" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/71/7" id="section-71-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>Subsection (4) above applies to—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/71/7/za" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/71/7/za" id="section-71-7-za">
<Pnumber>
<Addition ChangeId="key-039fca402f7305ed1037dc8ab1790cc8-1619012076127" CommentaryRef="key-039fca402f7305ed1037dc8ab1790cc8">za</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-039fca402f7305ed1037dc8ab1790cc8-1619012076127" CommentaryRef="key-039fca402f7305ed1037dc8ab1790cc8">an order under section 40A which has the result that anything which would not otherwise be a taxable disposal is a taxable disposal;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/71/7/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/71/7/a" id="section-71-7-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>an order under section 42(3) above providing for material which would otherwise be qualifying material not to be qualifying material;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/71/7/aa" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/71/7/aa" id="section-71-7-aa">
<Pnumber>
<Addition ChangeId="key-61ddaa5b2bc93a324e8a94d8f746ad4f-1618688923651" CommentaryRef="key-61ddaa5b2bc93a324e8a94d8f746ad4f">aa</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-61ddaa5b2bc93a324e8a94d8f746ad4f-1618688923651" CommentaryRef="key-61ddaa5b2bc93a324e8a94d8f746ad4f">an order under section 42(3A) providing for fines which would otherwise be qualifying fines not to be qualifying fines;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/71/7/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/71/7/b" id="section-71-7-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>an order under section 46 above which produces the result that a disposal which would otherwise not be a taxable disposal is a taxable disposal;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/71/7/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/71/7/c" id="section-71-7-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>an order under section 63(5) above other than one which provides only that an earlier order under section 63(5) is not to apply to material;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/71/7/cza" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/71/7/cza" id="section-71-7-cza">
<Pnumber>
<Addition ChangeId="key-b39baae9fa7ba6c6e39108523ee9f9c8-1618688978162" CommentaryRef="key-b39baae9fa7ba6c6e39108523ee9f9c8">cza</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b39baae9fa7ba6c6e39108523ee9f9c8-1618688978162" CommentaryRef="key-b39baae9fa7ba6c6e39108523ee9f9c8">an order under section 63A(2) other than one which provides only that an earlier order under section 63A(2) is not to apply to fines;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/71/7/ca" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/71/7/ca" id="section-71-7-ca">
<Pnumber>
<CommentaryRef Ref="key-351e161a1e759a7aa2e1c1434987cdb9"/>
ca
</Pnumber>
<P3para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/71/7/cb" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/71/7/cb" id="section-71-7-cb">
<Pnumber>
<CommentaryRef Ref="key-351e161a1e759a7aa2e1c1434987cdb9"/>
cb
</Pnumber>
<P3para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/71/7/d" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/71/7/d" id="section-71-7-d">
<Pnumber>
<CommentaryRef Ref="key-202fa4658c2be1d424edce1b4dbf8168"/>
d
</Pnumber>
<P3para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/71/8" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/71/8" id="section-71-8" RestrictStartDate="2018-04-01">
<Pnumber>
<CommentaryRef Ref="key-e63c8a7b979533884d7d3118bdab73d4"/>
8
</Pnumber>
<P2para>
<Text>Any power to make an order or regulations under this Part—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/71/8/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/71/8/a" id="section-71-8-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>may be exercised as regards prescribed cases or descriptions of case;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/71/8/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/71/8/b" id="section-71-8-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>may be exercised differently in relation to different cases or descriptions of case.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/71/9" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/71/9" id="section-71-9" RestrictStartDate="2018-04-01">
<Pnumber>
<CommentaryRef Ref="key-f26db96fbf0432acaaba163a255d68c5"/>
9
</Pnumber>
<P2para>
<Text>An order or regulations under this Part may include such supplementary, incidental, consequential or transitional provisions as appear to the Treasury or the Commissioners (as the case may be) to be necessary or expedient.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/71/10" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/71/10" id="section-71-10">
<Pnumber>10</Pnumber>
<P2para>
<Text>No specific provision of this Part about an order or regulations shall prejudice the generality of subsections (8) and (9) above.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
</Part>
</Body>
</Primary>
<Commentaries>
<Commentary id="c14611021" Type="F">
<Para>
<Text>
Ss. 43A, 43B, inserted (1.8.1996) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/1529" id="c00206" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="1529">S.I. 1996/1529</Citation>
,
<CitationSubRef CitationRef="c00206" id="c00207" URI="http://www.legislation.gov.uk/id/uksi/1996/1529/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14611051" Type="F">
<Para>
<Text>
S. 44A inserted (1.10.1999) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1999/2075" id="c00217" Class="UnitedKingdomStatutoryInstrument" Year="1999" Number="2075">S.I. 1999/2075</Citation>
,
<CitationSubRef CitationRef="c00217" id="c00218" URI="http://www.legislation.gov.uk/id/uksi/1999/2075/article/2/b" Operative="true" SectionRef="article-2-b">art. 2(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14611081" Type="C">
<Para>
<Text>
Ss. 54-56 extended (19.3.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00221" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef CitationRef="c00221" id="c00222" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/1" SectionRef="section-50-1">s. 50(1)</CitationSubRef>
,
<CitationSubRef CitationRef="c00221" id="c00223" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/5/part/V/paragraph/19/3" Operative="true" SectionRef="schedule-5-part-V-paragraph-19-3">Sch. 5 Pt. V para. 19(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14611091" Type="I">
<Para>
<Text>S. 54 in force by 1.10.1996 at the latest see s. 57</Text>
</Para>
</Commentary>
<Commentary id="c14611121" Type="C">
<Para>
<Text>
Ss. 54-56 extended (19.3.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00231" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef CitationRef="c00231" id="c00232" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/1" SectionRef="section-50-1">s. 50(1)</CitationSubRef>
,
<CitationSubRef CitationRef="c00231" id="c00233" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/5/part/V/paragraph/19/3" Operative="true" SectionRef="schedule-5-part-V-paragraph-19-3">Sch. 5 Pt. V para. 19(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14611131" Type="I">
<Para>
<Text>S. 55 in force by 1.10.1993 at the latest see s. 57.</Text>
</Para>
</Commentary>
<Commentary id="c14611141" Type="C">
<Para>
<Text>
Ss. 54-56 extended (19.3.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00237" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef CitationRef="c00237" id="c00238" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/1" SectionRef="section-50-1">s. 50(1)</CitationSubRef>
,
<CitationSubRef CitationRef="c00237" id="c00239" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/5/part/V/paragraph/19/3" Operative="true" SectionRef="schedule-5-part-V-paragraph-19-3">Sch. 5 Pt. V para. 19(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14611151" Type="I">
<Para>
<Text>S. 56 in force by 1.10.1996 at the latest see s. 57.</Text>
</Para>
</Commentary>
<Commentary id="c14611171" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1985/6" id="c00243" Year="1985" Class="UnitedKingdomPublicGeneralAct" Number="6">1985 c. 6</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14611181" Type="F">
<Para>
<Text>
Sidenote to s. 60 substituted (28.7.2000) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/17" id="c00244" Year="2000" Class="UnitedKingdomPublicGeneralAct" Number="17">2000 c. 17</Citation>
,
<CitationSubRef CitationRef="c00244" id="c00245" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/section/142/2" Operative="true" SectionRef="section-142-2">s. 142(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14611191" Type="F">
<Para>
<Text>
Words in s. 60 inserted (28.7.2000) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/17" id="c00247" Year="2000" Class="UnitedKingdomPublicGeneralAct" Number="17">2000 c. 17</Citation>
,
<CitationSubRef CitationRef="c00247" id="c00248" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/section/142/1" Operative="true" SectionRef="section-142-1">s. 142(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14611281" Type="F">
<Para>
<Text>
S. 70(1): definitions of “
<Term id="term-the-environment-agency">the Environment Agency</Term>
” and “
<Term id="term-the-scottish-environment-protection-agency">the Scottish Environment Protection Agency</Term>
” inserted (1.8.1996) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/1529" id="c00277" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="1529">S.I. 1996/1529</Citation>
,
<CitationSubRef CitationRef="c00277" id="c00278" URI="http://www.legislation.gov.uk/id/uksi/1996/1529/article/5/a/b" Operative="true" SectionRef="article-5-a-b">art. 5(a)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14609961" Type="C">
<Para>
<Text>
<CitationSubRef id="c00286" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/part/III" SectionRef="part-III">Pt. III</CitationSubRef>
(ss. 39-71 applied (29.4.1996) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1986/45" id="c00287" Year="1986" Class="UnitedKingdomPublicGeneralAct" Number="45">1986 c. 45</Citation>
,
<CitationSubRef CitationRef="c00287" id="c00288" URI="http://www.legislation.gov.uk/id/ukpga/1986/45/schedule/6/paragraph/3B" SectionRef="schedule-6-paragraph-3B">Sch. 6 paras. 3B</CitationSubRef>
,
<CitationSubRef CitationRef="c00287" id="c00289" URI="http://www.legislation.gov.uk/id/ukpga/1986/45/schedule/6/paragraph/8B" Operative="true" SectionRef="schedule-6-paragraph-8B">8B</CitationSubRef>
(as inserted (29.4.1996) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00290" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
,
<CitationSubRef CitationRef="c00290" id="c00291" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/60" SectionRef="section-60">s. 60</CitationSubRef>
,
<CitationSubRef CitationRef="c00290" id="c00292" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/5/part/III/paragraph/12" Operative="true" SectionRef="schedule-5-part-III-paragraph-12">Sch. 5 Pt. III para. 12</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
<CitationSubRef id="c00293" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/part/III" SectionRef="part-III">Pt. III</CitationSubRef>
(ss. 39-71) applied (31.7.1998) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1998/36" id="c00294" Year="1998" Class="UnitedKingdomPublicGeneralAct" Number="36">1998 c. 36</Citation>
,
<CitationSubRef CitationRef="c00294" id="c00295" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/148/4" Operative="true" SectionRef="section-148-4">s. 148(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-812c5df61a5bee146fb39781e0e9d543" Type="F">
<Para>
<Text>
Word in s. 58(4) substituted (15.9.2003) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2003/2096" id="cocnirku2-00007" Class="UnitedKingdomStatutoryInstrument" Year="2003" Number="2096" Title="The Enterprise Act 2002 (Insolvency) Order 2003">The Enterprise Act 2002 (Insolvency) Order 2003 (S.I. 2003/2096)</Citation>
,
<CitationSubRef CitationRef="cocnirku2-00007" id="cocnirku2-00008" URI="http://www.legislation.gov.uk/id/uksi/2003/2096/article/1/1" SectionRef="article-1-1">art. 1(1)</CitationSubRef>
,
<CitationSubRef CitationRef="cocnirku2-00007" id="cocnirku2-00009" URI="http://www.legislation.gov.uk/id/uksi/2003/2096/schedule/paragraph/28" SectionRef="schedule-paragraph-28" Operative="true">Sch. para. 28</CitationSubRef>
(with
<CitationSubRef CitationRef="cocnirku2-00007" id="cocnirku2-00010" URI="http://www.legislation.gov.uk/id/uksi/2003/2096/article/6" SectionRef="article-6">art. 6</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-34e09d3682563070c9a6ca643b30dc94" Type="F">
<Para>
<Text>
Word in s. 44A(2)(c) inserted (6.4.2005) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/725" id="cewkhpgj3-00007" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="725" Title="The Landfill Tax (Site Restoration, Quarries and Pet Cemeteries) Order 2005">The Landfill Tax (Site Restoration, Quarries and Pet Cemeteries) Order 2005 (S.I. 2005/725)</Citation>
,
<CitationSubRef CitationRef="cewkhpgj3-00007" id="cewkhpgj3-00008" URI="http://www.legislation.gov.uk/id/uksi/2005/725/article/1" SectionRef="article-1">arts. 1</CitationSubRef>
,
<CitationSubRef CitationRef="cewkhpgj3-00007" id="cewkhpgj3-00009" URI="http://www.legislation.gov.uk/id/uksi/2005/725/article/4/a" SectionRef="article-4-a" Operative="true">4(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-dbd92ebde56325a64c36dd240230cb0f" Type="F">
<Para>
<Text>
Words in s. 44A(4) inserted (6.4.2005) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/725" id="cewkhpgj3-00016" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="725" Title="The Landfill Tax (Site Restoration, Quarries and Pet Cemeteries) Order 2005">The Landfill Tax (Site Restoration, Quarries and Pet Cemeteries) Order 2005 (S.I. 2005/725)</Citation>
,
<CitationSubRef CitationRef="cewkhpgj3-00016" id="cewkhpgj3-00017" URI="http://www.legislation.gov.uk/id/uksi/2005/725/article/1" SectionRef="article-1">arts. 1</CitationSubRef>
,
<CitationSubRef CitationRef="cewkhpgj3-00016" id="cewkhpgj3-00018" URI="http://www.legislation.gov.uk/id/uksi/2005/725/article/4/b" SectionRef="article-4-b" Operative="true">4(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-858aef85e73484d59618e9fd0194fc61" Type="F">
<Para>
<Text>
Words in s. 45(3)(a) substituted (6.4.2005) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/725" id="cewkn9wg3-00007" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="725" Title="The Landfill Tax (Site Restoration, Quarries and Pet Cemeteries) Order 2005">The Landfill Tax (Site Restoration, Quarries and Pet Cemeteries) Order 2005 (S.I. 2005/725)</Citation>
,
<CitationSubRef CitationRef="cewkn9wg3-00007" id="cewkn9wg3-00008" URI="http://www.legislation.gov.uk/id/uksi/2005/725/article/1" SectionRef="article-1">arts. 1</CitationSubRef>
,
<CitationSubRef CitationRef="cewkn9wg3-00007" id="cewkn9wg3-00009" URI="http://www.legislation.gov.uk/id/uksi/2005/725/article/5" SectionRef="article-5" Operative="true">5</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-614e20777c8e7a60f7624392c0eb207f" Type="F">
<Para>
<Text>
S. 53(4)(ca) inserted (retrospective to 22.3.2007) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2007/11" id="cpebvt533-00007" Class="UnitedKingdomPublicGeneralAct" Year="2007" Number="11" Title="Finance Act 2007">Finance Act 2007 (c. 11)</Citation>
,
<CitationSubRef CitationRef="cpebvt533-00007" id="cpebvt533-00008" URI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/24/1" SectionRef="section-24-1" Operative="true">s. 24(1)</CitationSubRef>
<CitationSubRef CitationRef="cpebvt533-00007" id="cpebvt533-00009" URI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/24/2" SectionRef="section-24-2">(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-ec540f96394800a140baac027e4cbe92" Type="F">
<Para>
<Text>
S. 43(5) inserted (30.10.2007) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2007/2909" id="cpoaudki3-00007" Class="UnitedKingdomStatutoryInstrument" Year="2007" Number="2909" Title="The Landfill Tax (Material Removed from Water) Order 2007">The Landfill Tax (Material Removed from Water) Order 2007 (S.I. 2007/2909)</Citation>
,
<CitationSubRef CitationRef="cpoaudki3-00007" id="cpoaudki3-00008" URI="http://www.legislation.gov.uk/id/uksi/2007/2909/article/1" SectionRef="article-1">arts. 1</CitationSubRef>
,
<CitationSubRef CitationRef="cpoaudki3-00007" id="cpoaudki3-00009" URI="http://www.legislation.gov.uk/id/uksi/2007/2909/article/2" SectionRef="article-2" Operative="true">2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-4f746130c60236bb076b629eb792d2f0" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cpoe91b23-00006" SectionRef="section-53-4-d" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/53/4/d">s. 53(4)(d)</CitationSubRef>
substituted (retrospective to 19.3.2008) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="cpoe91b23-00007" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
,
<CitationSubRef id="cpoe91b23-00008" CitationRef="cpoe91b23-00007" SectionRef="section-151-2" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/151/2" Operative="true">s. 151(2)</CitationSubRef>
<CitationSubRef id="cpoe91b23-00009" CitationRef="cpoe91b23-00007" SectionRef="section-151-4" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/151/4">(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-b258bf73d4cd7769148753015b3bba43" Type="F">
<Para>
<Text>
S. 54(1)(ca) inserted (retrospective to 19.3.2008) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="cpoed5083-00007" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
,
<CitationSubRef CitationRef="cpoed5083-00007" id="cpoed5083-00008" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/151/3" SectionRef="section-151-3" Operative="true">s. 151(3)</CitationSubRef>
<CitationSubRef CitationRef="cpoed5083-00007" id="cpoed5083-00009" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/151/4" SectionRef="section-151-4">(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-4ed9bc8ec8dfe7989a1f6ead36376f0e" Type="F">
<Para>
<Text>
S. 54(1)(bb) omitted (1.12.2008) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2008/2669" id="ctpsqk553-00015" Class="UnitedKingdomStatutoryInstrument" Year="2008" Number="2669" Title="The Landfill Tax (Material from Contaminated Land) (Phasing out of Exemption) Order 2008">The Landfill Tax (Material from Contaminated Land) (Phasing out of Exemption) Order 2008 (S.I. 2008/2669)</Citation>
,
<CitationSubRef CitationRef="ctpsqk553-00015" id="ctpsqk553-00016" URI="http://www.legislation.gov.uk/id/uksi/2008/2669/article/1/2/b" SectionRef="article-1-2-b">arts. 1(2)(b)</CitationSubRef>
,
<CitationSubRef CitationRef="ctpsqk553-00015" id="ctpsqk553-00017" URI="http://www.legislation.gov.uk/id/uksi/2008/2669/article/3/1/c" SectionRef="article-3-1-c" Operative="true">3(1)(c)</CitationSubRef>
(with
<CitationSubRef CitationRef="ctpsqk553-00015" id="ctpsqk553-00018" URI="http://www.legislation.gov.uk/id/uksi/2008/2669/article/3/2" SectionRef="article-3-2">art. 3(2)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-6eb40b3c32b07a72d7660fa9e3b5e935" Type="F">
<Para>
<Text>
S. 43B(1)-(3) omitted (1.12.2008) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2008/2669" id="ctpttxs33-00006" Class="UnitedKingdomStatutoryInstrument" Year="2008" Number="2669" Title="The Landfill Tax (Material from Contaminated Land) (Phasing out of Exemption) Order 2008">The Landfill Tax (Material from Contaminated Land) (Phasing out of Exemption) Order 2008 (S.I. 2008/2669)</Citation>
,
<CitationSubRef CitationRef="ctpttxs33-00006" id="ctpttxs33-00007" URI="http://www.legislation.gov.uk/id/uksi/2008/2669/article/1/2/b" SectionRef="article-1-2-b">arts. 1(2)(b)</CitationSubRef>
,
<CitationSubRef CitationRef="ctpttxs33-00006" id="ctpttxs33-00008" URI="http://www.legislation.gov.uk/id/uksi/2008/2669/article/3/1/a" SectionRef="article-3-1-a" Operative="true">3(1)(a)</CitationSubRef>
(with
<CitationSubRef CitationRef="ctpttxs33-00006" id="ctpttxs33-00009" URI="http://www.legislation.gov.uk/id/uksi/2008/2669/article/3/2" SectionRef="article-3-2">art. 3(2)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-bbd5d702fbcc2c265392fa633443a219" Type="F">
<Para>
<Text>
S. 55(3A)(3B) inserted (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="cvscbgwb3-00008" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="cvscbgwb3-00008" id="cvscbgwb3-00009" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2" SectionRef="article-1-2">art. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cvscbgwb3-00008" id="cvscbgwb3-00010" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/236/6" SectionRef="schedule-1-paragraph-236-6" Operative="true">Sch. 1 para. 236(6)</CitationSubRef>
(with
<CitationSubRef CitationRef="cvscbgwb3-00008" id="cvscbgwb3-00011" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/2" UpTo="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/4" StartSectionRef="schedule-3-paragraph-2" EndSectionRef="schedule-3-paragraph-4">Sch. 3 paras. 2-4</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-44b00c97306ffb511b9c6f366b9d55da" Type="F">
<Para>
<Text>
S. 55(1) omitted (1.4.2009) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="cvscbgwb3-00016" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="cvscbgwb3-00016" id="cvscbgwb3-00017" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2" SectionRef="article-1-2">art. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cvscbgwb3-00016" id="cvscbgwb3-00018" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/236/3" SectionRef="schedule-1-paragraph-236-3" Operative="true">Sch. 1 para. 236(3)</CitationSubRef>
(with
<CitationSubRef CitationRef="cvscbgwb3-00016" id="cvscbgwb3-00019" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/2" UpTo="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/4" StartSectionRef="schedule-3-paragraph-2" EndSectionRef="schedule-3-paragraph-4">Sch. 3 paras. 2-4</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-4edfee529619255628b1e16d68ee4fef" Type="F">
<Para>
<Text>
S. 55(2) omitted (1.4.2009) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="cvscbgwb3-00024" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="cvscbgwb3-00024" id="cvscbgwb3-00025" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2" SectionRef="article-1-2">art. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cvscbgwb3-00024" id="cvscbgwb3-00026" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/236/4" SectionRef="schedule-1-paragraph-236-4" Operative="true">Sch. 1 para. 236(4)</CitationSubRef>
(with
<CitationSubRef CitationRef="cvscbgwb3-00024" id="cvscbgwb3-00027" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/2" UpTo="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/4" StartSectionRef="schedule-3-paragraph-2" EndSectionRef="schedule-3-paragraph-4">Sch. 3 paras. 2-4</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-e3e3bb8b4216fb482e2223f059932f85" Type="F">
<Para>
<Text>
S. 55(3) substituted (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="cvscbgwb3-00035" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="cvscbgwb3-00035" id="cvscbgwb3-00036" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2" SectionRef="article-1-2">art. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cvscbgwb3-00035" id="cvscbgwb3-00037" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/236/5" SectionRef="schedule-1-paragraph-236-5" Operative="true">Sch. 1 para. 236(5)</CitationSubRef>
(with
<CitationSubRef CitationRef="cvscbgwb3-00035" id="cvscbgwb3-00038" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/2" UpTo="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/4" StartSectionRef="schedule-3-paragraph-2" EndSectionRef="schedule-3-paragraph-4">Sch. 3 paras. 2-4</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-3b41fd6e9941278ee25b19403a7dd066" Type="F">
<Para>
<Text>
S. 46(2)(c) substituted (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="cvscpumc3-00008" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="cvscpumc3-00008" id="cvscpumc3-00009" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2" SectionRef="article-1-2">art. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cvscpumc3-00008" id="cvscpumc3-00010" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/233" SectionRef="schedule-1-paragraph-233" Operative="true">Sch. 1 para. 233</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-b453a3da985d2ea448bb698f29089683" Type="F">
<Para>
<Text>
S. 56(5A) inserted (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="cws5fowq3-00007" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="cws5fowq3-00007" id="cws5fowq3-00008" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2" SectionRef="article-1-2">art. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cws5fowq3-00007" id="cws5fowq3-00009" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/237/7" SectionRef="schedule-1-paragraph-237-7" Operative="true">Sch. 1 para. 237(7)</CitationSubRef>
(with
<CitationSubRef CitationRef="cws5fowq3-00007" id="cws5fowq3-00010" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/2" UpTo="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/4" StartSectionRef="schedule-3-paragraph-2" EndSectionRef="schedule-3-paragraph-4">Sch. 3 paras. 2-4</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-abaf9436e547d2baf55f31b91f582335" Type="F">
<Para>
<Text>
S. 56(1) omitted (1.4.2009) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="cws5fowq3-00015" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="cws5fowq3-00015" id="cws5fowq3-00016" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2" SectionRef="article-1-2">art. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cws5fowq3-00015" id="cws5fowq3-00017" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/237/2" SectionRef="schedule-1-paragraph-237-2" Operative="true">Sch. 1 para. 237(2)</CitationSubRef>
(with
<CitationSubRef CitationRef="cws5fowq3-00015" id="cws5fowq3-00018" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/2" UpTo="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/4" StartSectionRef="schedule-3-paragraph-2" EndSectionRef="schedule-3-paragraph-4">Sch. 3 paras. 2-4</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-e51ec27d45aed2d332dc71db718c0cf3" Type="F">
<Para>
<Text>
Words in s. 56(2) substituted (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="cws5fowq3-00025" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="cws5fowq3-00025" id="cws5fowq3-00026" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2" SectionRef="article-1-2">art. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cws5fowq3-00025" id="cws5fowq3-00027" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/237/3" SectionRef="schedule-1-paragraph-237-3" Operative="true">Sch. 1 para. 237(3)</CitationSubRef>
(with
<CitationSubRef CitationRef="cws5fowq3-00025" id="cws5fowq3-00028" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/2" UpTo="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/4" StartSectionRef="schedule-3-paragraph-2" EndSectionRef="schedule-3-paragraph-4">Sch. 3 paras. 2-4</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-80a9d592456f44769a76f9f2f3a22f26" Type="F">
<Para>
<Text>
Words in s. 56(3) substituted (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="cws5fowq3-00035" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="cws5fowq3-00035" id="cws5fowq3-00036" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2" SectionRef="article-1-2">art. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cws5fowq3-00035" id="cws5fowq3-00037" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/237/4" SectionRef="schedule-1-paragraph-237-4" Operative="true">Sch. 1 para. 237(4)</CitationSubRef>
(with
<CitationSubRef CitationRef="cws5fowq3-00035" id="cws5fowq3-00038" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/2" UpTo="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/4" StartSectionRef="schedule-3-paragraph-2" EndSectionRef="schedule-3-paragraph-4">Sch. 3 paras. 2-4</CitationSubRef>
,
<CitationSubRef CitationRef="cws5fowq3-00035" id="cws5fowq3-00039" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/9/2/d" SectionRef="schedule-3-paragraph-9-2-d">9(2)(d)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-eac4ec22b58834a4bd70748124cfe42c" Type="F">
<Para>
<Text>
Words in s. 56(4) substituted (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="cws5fowq3-00046" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="cws5fowq3-00046" id="cws5fowq3-00047" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2" SectionRef="article-1-2">art. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cws5fowq3-00046" id="cws5fowq3-00048" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/237/5" SectionRef="schedule-1-paragraph-237-5" Operative="true">Sch. 1 para. 237(5)</CitationSubRef>
(with
<CitationSubRef CitationRef="cws5fowq3-00046" id="cws5fowq3-00049" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/2" UpTo="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/4" StartSectionRef="schedule-3-paragraph-2" EndSectionRef="schedule-3-paragraph-4">Sch. 3 paras. 2-4</CitationSubRef>
,
<CitationSubRef CitationRef="cws5fowq3-00046" id="cws5fowq3-00050" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/9/2/d" SectionRef="schedule-3-paragraph-9-2-d">9(2)(d)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-924e3d5f629bb79b116dbbd77ff9ff33" Type="F">
<Para>
<Text>
Words in s. 56(5) substituted (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="cws5fowq3-00057" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="cws5fowq3-00057" id="cws5fowq3-00058" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2" SectionRef="article-1-2">art. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cws5fowq3-00057" id="cws5fowq3-00059" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/237/6" SectionRef="schedule-1-paragraph-237-6" Operative="true">Sch. 1 para. 237(6)</CitationSubRef>
(with
<CitationSubRef CitationRef="cws5fowq3-00057" id="cws5fowq3-00060" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/2" UpTo="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/4" StartSectionRef="schedule-3-paragraph-2" EndSectionRef="schedule-3-paragraph-4">Sch. 3 paras. 2-4</CitationSubRef>
,
<CitationSubRef CitationRef="cws5fowq3-00057" id="cws5fowq3-00061" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/9/2/d" SectionRef="schedule-3-paragraph-9-2-d">9(2)(d)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-cdfd4ab55447e7e1f9e537f4cd5de5a4" Type="F">
<Para>
<Text>
S. 56(8) substituted (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="cws5fowq3-00069" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="cws5fowq3-00069" id="cws5fowq3-00070" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2" SectionRef="article-1-2">art. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cws5fowq3-00069" id="cws5fowq3-00071" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/237/8" SectionRef="schedule-1-paragraph-237-8" Operative="true">Sch. 1 para. 237(8)</CitationSubRef>
(with
<CitationSubRef CitationRef="cws5fowq3-00069" id="cws5fowq3-00072" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/2" UpTo="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/4" StartSectionRef="schedule-3-paragraph-2" EndSectionRef="schedule-3-paragraph-4">Sch. 3 paras. 2-4</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-b9d90b3cb32a95009ca48cdc8b5164a6" Type="F">
<Para>
<Text>
Words in s. 54 substituted (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="cx0e8txx3-00007" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="cx0e8txx3-00007" id="cx0e8txx3-00008" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2" SectionRef="article-1-2">art. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx0e8txx3-00007" id="cx0e8txx3-00009" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/234/3" SectionRef="schedule-1-paragraph-234-3" Operative="true">Sch. 1 para. 234(3)</CitationSubRef>
(with
<CitationSubRef CitationRef="cx0e8txx3-00007" id="cx0e8txx3-00010" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/2" UpTo="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/4" StartSectionRef="schedule-3-paragraph-2" EndSectionRef="schedule-3-paragraph-4">Sch. 3 paras. 2-4</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-3808a7e6a464796276cd8955d179bbd7" Type="F">
<Para>
<Text>
S. 54(3)-(8) omitted (1.4.2009) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="cx0e8txx3-00016" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="cx0e8txx3-00016" id="cx0e8txx3-00017" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2" SectionRef="article-1-2">art. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx0e8txx3-00016" id="cx0e8txx3-00018" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/234/4" SectionRef="schedule-1-paragraph-234-4" Operative="true">Sch. 1 para. 234(4)</CitationSubRef>
(with
<CitationSubRef CitationRef="cx0e8txx3-00016" id="cx0e8txx3-00019" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/2" UpTo="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/4" StartSectionRef="schedule-3-paragraph-2" EndSectionRef="schedule-3-paragraph-4">Sch. 3 paras. 2-4</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-8968f97ff477027d492e80db76e208a7" Type="F">
<Para>
<Text>
Words in s. 70(1) substituted (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="cx0hinrc3-00007" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="cx0hinrc3-00007" id="cx0hinrc3-00008" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2" SectionRef="article-1-2">art. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx0hinrc3-00007" id="cx0hinrc3-00009" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/238/2" SectionRef="schedule-1-paragraph-238-2" Operative="true">Sch. 1 para. 238(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-c8874a83aa0aab8328e076f5021e056d" Type="F">
<Para>
<Text>
Words in s. 70(1) inserted (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="cx0hinrc3-00016" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="cx0hinrc3-00016" id="cx0hinrc3-00017" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2" SectionRef="article-1-2">art. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx0hinrc3-00016" id="cx0hinrc3-00018" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/238/3" SectionRef="schedule-1-paragraph-238-3" Operative="true">Sch. 1 para. 238(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-a65f5c6373dabbcc39f6de3d318e8c88" Type="F">
<Para>
<Text>
Ss. 54A-54G inserted (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="cx0py2o13-00018" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="cx0py2o13-00018" id="cx0py2o13-00019" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2" SectionRef="article-1-2">art. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx0py2o13-00018" id="cx0py2o13-00020" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/235" SectionRef="schedule-1-paragraph-235" Operative="true">Sch. 1 para. 235</CitationSubRef>
(with
<CitationSubRef CitationRef="cx0py2o13-00018" id="cx0py2o13-00021" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/2" UpTo="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/4" StartSectionRef="schedule-3-paragraph-2" EndSectionRef="schedule-3-paragraph-4">Sch. 3 paras. 2-4</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-b86212f3e525e3785a84fa61519d2337" Type="F">
<Para>
<Text>
S. 54 heading substituted (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="cx0q4vdt3-00029" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="cx0q4vdt3-00029" id="cx0q4vdt3-00030" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2" SectionRef="article-1-2">art. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx0q4vdt3-00029" id="cx0q4vdt3-00031" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/234/2" SectionRef="schedule-1-paragraph-234-2" Operative="true">Sch. 1 para. 234(2)</CitationSubRef>
(with
<CitationSubRef CitationRef="cx0q4vdt3-00029" id="cx0q4vdt3-00032" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/2" UpTo="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/4" StartSectionRef="schedule-3-paragraph-2" EndSectionRef="schedule-3-paragraph-4">Sch. 3 paras. 2-4</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-702e660cbc743c431b6e9d286ab9590f" Type="F">
<Para>
<Text>
<CitationSubRef id="cx0qpn203-00039" SectionRef="part-III-crossheading-review-and-appeal" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/part/III/crossheading/review-and-appeal">S. 55 heading</CitationSubRef>
substituted (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="cx0qpn203-00040" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef id="cx0qpn203-00041" CitationRef="cx0qpn203-00040" SectionRef="article-1-2" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2">art. 1(2)</CitationSubRef>
,
<CitationSubRef id="cx0qpn203-00042" CitationRef="cx0qpn203-00040" SectionRef="schedule-1-paragraph-236-2" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/236/2" Operative="true">Sch. 1 para. 236(2)</CitationSubRef>
(with
<CitationSubRef id="cx0qpn203-00043" CitationRef="cx0qpn203-00040" StartSectionRef="schedule-3-paragraph-2" EndSectionRef="schedule-3-paragraph-4" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/2" UpTo="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/3/paragraph/4">Sch. 3 paras. 2-4</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-19e3401435c128ae7680e9a750555d67" Type="F">
<Para>
<Text>
Words in s. 49(b) omitted (21.7.2009) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2009/10" id="czy9fg2p3-00007" Class="UnitedKingdomPublicGeneralAct" Year="2009" Number="10" Title="Finance Act 2009">Finance Act 2009 (c. 10)</Citation>
,
<CitationSubRef CitationRef="czy9fg2p3-00007" id="czy9fg2p3-00008" URI="http://www.legislation.gov.uk/id/ukpga/2009/10/schedule/60/paragraph/12" SectionRef="schedule-60-paragraph-12" Operative="true">Sch. 60 para. 12</CitationSubRef>
(with
<CitationSubRef CitationRef="czy9fg2p3-00007" id="czy9fg2p3-00009" URI="http://www.legislation.gov.uk/id/ukpga/2009/10/schedule/60/paragraph/13/3" SectionRef="schedule-60-paragraph-13-3">Sch. 60 para. 13(3)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-e14f5eadba18b9a026c723942662a59f" Type="F">
<Para>
<Text>
S. 62 omitted (21.7.2009) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2009/10" id="czy9loy53-00005" Class="UnitedKingdomPublicGeneralAct" Year="2009" Number="10" Title="Finance Act 2009">Finance Act 2009 (c. 10)</Citation>
,
<CitationSubRef CitationRef="czy9loy53-00005" id="czy9loy53-00006" URI="http://www.legislation.gov.uk/id/ukpga/2009/10/schedule/60/paragraph/4" SectionRef="schedule-60-paragraph-4" Operative="true">Sch. 60 para. 4</CitationSubRef>
(with
<CitationSubRef CitationRef="czy9loy53-00005" id="czy9loy53-00007" URI="http://www.legislation.gov.uk/id/ukpga/2009/10/schedule/60/paragraph/13/3" SectionRef="schedule-60-paragraph-13-3">Sch. 60 para. 13(3)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-222dc1079160f1033f6f41e180623375" Type="F">
<Para>
<Text>
S. 43C omitted (1.9.2009) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2009/10" id="czygt13m3-00005" Class="UnitedKingdomPublicGeneralAct" Year="2009" Number="10" Title="Finance Act 2009">Finance Act 2009 (c. 10)</Citation>
,
<CitationSubRef CitationRef="czygt13m3-00005" id="czygt13m3-00006" URI="http://www.legislation.gov.uk/id/ukpga/2009/10/schedule/60/paragraph/10" SectionRef="schedule-60-paragraph-10" Operative="true">Sch. 60 paras. 10</CitationSubRef>
,
<CitationSubRef CitationRef="czygt13m3-00005" id="czygt13m3-00007" URI="http://www.legislation.gov.uk/id/ukpga/2009/10/schedule/60/paragraph/13/1" SectionRef="schedule-60-paragraph-13-1">13(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-d61657309a8f7b1257c5173275b679e2" Type="F">
<Para>
<Text>
Words in s. 59(9) substituted (1.10.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/1890" id="czyheegn3-00007" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="1890" Title="The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009">The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890)</Citation>
,
<CitationSubRef CitationRef="czyheegn3-00007" id="czyheegn3-00008" URI="http://www.legislation.gov.uk/id/uksi/2009/1890/article/1/1" SectionRef="article-1-1">arts. 1(1)</CitationSubRef>
,
<CitationSubRef CitationRef="czyheegn3-00007" id="czyheegn3-00009" URI="http://www.legislation.gov.uk/id/uksi/2009/1890/article/4/1/c" SectionRef="article-4-1-c" Operative="true">4(1)(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-2b51eab12fa240096196c3febfa67d92" Type="F">
<Para>
<Text>
S. 42(4)-(6) substituted for s. 42(4) (with effect in accordance with s. 24(2) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2010/33" id="c52kscoj4-00008" Class="UnitedKingdomPublicGeneralAct" Year="2010" Number="33" Title="Finance (No. 3) Act 2010">Finance (No. 3) Act 2010 (c. 33)</Citation>
,
<CitationSubRef CitationRef="c52kscoj4-00008" id="c52kscoj4-00009" URI="http://www.legislation.gov.uk/id/ukpga/2010/33/section/24/1" SectionRef="section-24-1" Operative="true">s. 24(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-0da03924e8064dd5b2281265d1749f72" Type="F">
<Para>
<Text>
<CitationSubRef id="c52orslb4-00004" SectionRef="section-43A" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/43A">S. 43A</CitationSubRef>
omitted (1.4.2012) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2008/2669" id="c52orslb4-00005" Class="UnitedKingdomStatutoryInstrument" Year="2008" Number="2669" Title="The Landfill Tax (Material from Contaminated Land) (Phasing out of Exemption) Order 2008">The Landfill Tax (Material from Contaminated Land) (Phasing out of Exemption) Order 2008 (S.I. 2008/2669)</Citation>
,
<CitationSubRef id="c52orslb4-00006" CitationRef="c52orslb4-00005" SectionRef="article-1-2-c" URI="http://www.legislation.gov.uk/id/uksi/2008/2669/article/1/2/c">arts. 1(2)(c)</CitationSubRef>
,
<CitationSubRef id="c52orslb4-00007" CitationRef="c52orslb4-00005" SectionRef="article-4-a" URI="http://www.legislation.gov.uk/id/uksi/2008/2669/article/4/a" Operative="true">4(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-f738c9b13632b99dc64b82ebaadf43c1" Type="F">
<Para>
<Text>
<CitationSubRef id="c52ozym24-00005" StartSectionRef="section-43B-4" EndSectionRef="section-43B-12" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/43B/4" UpTo="http://www.legislation.gov.uk/id/ukpga/1996/8/section/43B/12">Ss. 43B(4)-(12)</CitationSubRef>
omitted (1.4.2012) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2008/2669" id="c52ozym24-00006" Class="UnitedKingdomStatutoryInstrument" Year="2008" Number="2669" Title="The Landfill Tax (Material from Contaminated Land) (Phasing out of Exemption) Order 2008">The Landfill Tax (Material from Contaminated Land) (Phasing out of Exemption) Order 2008 (S.I. 2008/2669)</Citation>
,
<CitationSubRef id="c52ozym24-00007" CitationRef="c52ozym24-00006" SectionRef="article-1-2-c" URI="http://www.legislation.gov.uk/id/uksi/2008/2669/article/1/2/c">arts. 1(2)(c)</CitationSubRef>
,
<CitationSubRef id="c52ozym24-00008" CitationRef="c52ozym24-00006" SectionRef="article-4-b" URI="http://www.legislation.gov.uk/id/uksi/2008/2669/article/4/b" Operative="true">4(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-dab5d1e5cb366872a93558328fde0350" Type="F">
<Para>
<Text>
S. 54(1)(ba) omitted (1.4.2012) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2008/2669" id="c52p84n74-00005" Class="UnitedKingdomStatutoryInstrument" Year="2008" Number="2669" Title="The Landfill Tax (Material from Contaminated Land) (Phasing out of Exemption) Order 2008">The Landfill Tax (Material from Contaminated Land) (Phasing out of Exemption) Order 2008 (S.I. 2008/2669)</Citation>
,
<CitationSubRef CitationRef="c52p84n74-00005" id="c52p84n74-00006" URI="http://www.legislation.gov.uk/id/uksi/2008/2669/article/1/2/c" SectionRef="article-1-2-c">arts. 1(2)(c)</CitationSubRef>
,
<CitationSubRef CitationRef="c52p84n74-00005" id="c52p84n74-00007" URI="http://www.legislation.gov.uk/id/uksi/2008/2669/article/4/c" SectionRef="article-4-c" Operative="true">4(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-6e50e0e02b6d0400c6e38162b0f1450d" Type="F">
<Para>
<Text>
Words in s. 70(1) inserted (1.4.2013) by
<Citation URI="http://www.legislation.gov.uk/id/wsi/2013/755" id="c546j5ut4-00007" Class="WelshStatutoryInstrument" Year="2013" Number="755" Title="The Natural Resources Body for Wales (Functions) Order 2013">The Natural Resources Body for Wales (Functions) Order 2013 (S.I. 2013/755)</Citation>
,
<CitationSubRef CitationRef="c546j5ut4-00007" id="c546j5ut4-00008" URI="http://www.legislation.gov.uk/id/wsi/2013/755/article/1/2" SectionRef="article-1-2">art. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="c546j5ut4-00007" id="c546j5ut4-00009" URI="http://www.legislation.gov.uk/id/wsi/2013/755/schedule/2/paragraph/389" SectionRef="schedule-2-paragraph-389" Operative="true">Sch. 2 para. 389</CitationSubRef>
(with
<CitationSubRef CitationRef="c546j5ut4-00007" id="c546j5ut4-00010" URI="http://www.legislation.gov.uk/id/wsi/2013/755/schedule/7" SectionRef="schedule-7">Sch. 7</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-f164b103f13eff4e5aac49f37d0038bb" Type="F">
<Para>
<Text>
<CitationSubRef id="c557u9lr4-00007" SectionRef="section-54G-4" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54G/4">S. 54G(4)</CitationSubRef>
substituted (1.6.2014) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2014/1264" id="c557u9lr4-00008" Class="UnitedKingdomStatutoryInstrument" Year="2014" Number="1264" Title="The Revenue and Customs (Amendment of Appeal Provisions for Out of Time Reviews) Order 2014">The Revenue and Customs (Amendment of Appeal Provisions for Out of Time Reviews) Order 2014 (S.I. 2014/1264)</Citation>
,
<CitationSubRef id="c557u9lr4-00009" CitationRef="c557u9lr4-00008" SectionRef="article-1-2" URI="http://www.legislation.gov.uk/id/uksi/2014/1264/article/1/2">arts. 1(2)</CitationSubRef>
,
<CitationSubRef id="c557u9lr4-00010" CitationRef="c557u9lr4-00008" SectionRef="article-5" URI="http://www.legislation.gov.uk/id/uksi/2014/1264/article/5" Operative="true">5</CitationSubRef>
(with
<CitationSubRef id="c557u9lr4-00011" CitationRef="c557u9lr4-00008" SectionRef="article-1-3" URI="http://www.legislation.gov.uk/id/uksi/2014/1264/article/1/3">art. 1(3)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-c0aed777c8fcb1eedc8facf9346668bc" Type="F">
<Para>
<Text>
Words in s. 40(1) omitted (17.2.2015) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/29" id="c57000bk4-00007" Class="UnitedKingdomPublicGeneralAct" Year="2014" Number="29" Title="Wales Act 2014">Wales Act 2014 (c. 29)</Citation>
,
<CitationSubRef CitationRef="c57000bk4-00007" id="c57000bk4-00008" URI="http://www.legislation.gov.uk/id/ukpga/2014/29/section/19/2" SectionRef="section-19-2" Operative="true">ss. 19(2)</CitationSubRef>
,
<CitationSubRef CitationRef="c57000bk4-00007" id="c57000bk4-00009" URI="http://www.legislation.gov.uk/id/ukpga/2014/29/section/29/2/b" SectionRef="section-29-2-b">29(2)(b)</CitationSubRef>
<CitationSubRef CitationRef="c57000bk4-00007" id="c57000bk4-00010" URI="http://www.legislation.gov.uk/id/ukpga/2014/29/section/29/3" SectionRef="section-29-3">(3)</CitationSubRef>
(with
<CitationSubRef CitationRef="c57000bk4-00007" id="c57000bk4-00011" URI="http://www.legislation.gov.uk/id/ukpga/2014/29/section/19/3" SectionRef="section-19-3">s. 19(3)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-b12d266955c25ef735676bbff288df7e" Type="F">
<Para>
<Text>
S. 42(3A)(3B) inserted (with effect in accordance with Sch. 15 para. 8 of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2015/11" id="c571t19g4-00008" Class="UnitedKingdomPublicGeneralAct" Year="2015" Number="11" Title="Finance Act 2015">Finance Act 2015 (c. 11)</Citation>
,
<CitationSubRef CitationRef="c571t19g4-00008" id="c571t19g4-00009" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/schedule/15/paragraph/2/3" SectionRef="schedule-15-paragraph-2-3" Operative="true">Sch. 15 para. 2(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-a7a99c36ab00aab36ab4fef1a1205a2a" Type="F">
<Para>
<Text>
Words in s. 42(2) substituted (with effect in accordance with s. 64(4) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2015/11" id="c571t19g4-00024" Class="UnitedKingdomPublicGeneralAct" Year="2015" Number="11" Title="Finance Act 2015">Finance Act 2015 (c. 11)</Citation>
,
<CitationSubRef CitationRef="c571t19g4-00024" id="c571t19g4-00025" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/section/64/3" SectionRef="section-64-3" Operative="true">s. 64(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-0a2980ddbeec9d7ae70de6eebdca66b2" Type="F">
<Para>
<Text>
Words in s. 42(2) inserted (with effect in accordance with Sch. 15 para. 8 of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2015/11" id="c571t19g4-00032" Class="UnitedKingdomPublicGeneralAct" Year="2015" Number="11" Title="Finance Act 2015">Finance Act 2015 (c. 11)</Citation>
,
<CitationSubRef CitationRef="c571t19g4-00032" id="c571t19g4-00033" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/schedule/15/paragraph/2/2" SectionRef="schedule-15-paragraph-2-2" Operative="true">Sch. 15 para. 2(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-9793c9cbdec5c11ffea76c79fb8b61fa" Type="F">
<Para>
<Text>
Words in s. 42(6) inserted (with effect in accordance with Sch. 15 para. 8 of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2015/11" id="c571t19g4-00040" Class="UnitedKingdomPublicGeneralAct" Year="2015" Number="11" Title="Finance Act 2015">Finance Act 2015 (c. 11)</Citation>
,
<CitationSubRef CitationRef="c571t19g4-00040" id="c571t19g4-00041" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/schedule/15/paragraph/2/5" SectionRef="schedule-15-paragraph-2-5" Operative="true">Sch. 15 para. 2(5)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-05f094405659fe119ad6d24e12884985" Type="F">
<Para>
<Text>
Words in s. 42(4)(a) inserted (with effect in accordance with Sch. 15 para. 8 of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2015/11" id="c571t19g4-00048" Class="UnitedKingdomPublicGeneralAct" Year="2015" Number="11" Title="Finance Act 2015">Finance Act 2015 (c. 11)</Citation>
,
<CitationSubRef CitationRef="c571t19g4-00048" id="c571t19g4-00049" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/schedule/15/paragraph/2/4" SectionRef="schedule-15-paragraph-2-4" Operative="true">Sch. 15 para. 2(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-439f2c32bd103ce1eed8773864992cdc" Type="F">
<Para>
<Text>
Words in s. 42(1)(a) substituted (with effect in accordance with s. 64(4) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2015/11" id="c573plld4-00016" Class="UnitedKingdomPublicGeneralAct" Year="2015" Number="11" Title="Finance Act 2015">Finance Act 2015 (c. 11)</Citation>
,
<CitationSubRef CitationRef="c573plld4-00016" id="c573plld4-00017" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/section/64/2" SectionRef="section-64-2" Operative="true">s. 64(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-bd3231eec8aad36d0ed89d3a18705d35" Type="F">
<Para>
<Text>
<CitationSubRef id="c58ewq8x4-00006" SectionRef="section-63A" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/63A">S. 63A</CitationSubRef>
inserted (with effect in accordance with Sch. 15 para. 8 of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2015/11" id="c58ewq8x4-00007" Class="UnitedKingdomPublicGeneralAct" Year="2015" Number="11" Title="Finance Act 2015">Finance Act 2015 (c. 11)</Citation>
,
<CitationSubRef id="c58ewq8x4-00008" CitationRef="c58ewq8x4-00007" SectionRef="schedule-15-paragraph-4" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/schedule/15/paragraph/4" Operative="true">Sch. 15 para. 4</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-62ada8497fa6648322f1c184d270a781" Type="F">
<Para>
<Text>
<CitationSubRef id="c58gnx834-00006" SectionRef="section-63-4A" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/63/4A">S. 63(4A)</CitationSubRef>
inserted (with effect in accordance with Sch. 15 para. 8 of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2015/11" id="c58gnx834-00007" Class="UnitedKingdomPublicGeneralAct" Year="2015" Number="11" Title="Finance Act 2015">Finance Act 2015 (c. 11)</Citation>
,
<CitationSubRef id="c58gnx834-00008" CitationRef="c58gnx834-00007" SectionRef="schedule-15-paragraph-3" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/schedule/15/paragraph/3" Operative="true">Sch. 15 para. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-61ddaa5b2bc93a324e8a94d8f746ad4f" Type="F">
<Para>
<Text>
S. 71(7)(aa) inserted (with effect in accordance with Sch. 15 para. 8 of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2015/11" id="c58grjj84-00007" Class="UnitedKingdomPublicGeneralAct" Year="2015" Number="11" Title="Finance Act 2015">Finance Act 2015 (c. 11)</Citation>
,
<CitationSubRef CitationRef="c58grjj84-00007" id="c58grjj84-00008" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/schedule/15/paragraph/6/2" SectionRef="schedule-15-paragraph-6-2" Operative="true">Sch. 15 para. 6(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-b39baae9fa7ba6c6e39108523ee9f9c8" Type="F">
<Para>
<Text>
S. 71(7)(cza) inserted (with effect in accordance with Sch. 15 para. 8 of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2015/11" id="c58grjj84-00015" Class="UnitedKingdomPublicGeneralAct" Year="2015" Number="11" Title="Finance Act 2015">Finance Act 2015 (c. 11)</Citation>
,
<CitationSubRef CitationRef="c58grjj84-00015" id="c58grjj84-00016" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/schedule/15/paragraph/6/3" SectionRef="schedule-15-paragraph-6-3" Operative="true">Sch. 15 para. 6(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-63f7333085cd77f0951561911f9e43cf" Type="F">
<Para>
<Text>
Words in s. 70(1) inserted (with effect in accordance with Sch. 15 para. 8 of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2015/11" id="c58h04oc4-00007" Class="UnitedKingdomPublicGeneralAct" Year="2015" Number="11" Title="Finance Act 2015">Finance Act 2015 (c. 11)</Citation>
,
<CitationSubRef CitationRef="c58h04oc4-00007" id="c58h04oc4-00008" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/schedule/15/paragraph/5" SectionRef="schedule-15-paragraph-5" Operative="true">Sch. 15 para. 5</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-f1f6b8e36040de8da38201dc67396324" Type="C">
<Para>
<Text>
<CitationSubRef id="c58iccpn4-00006" SectionRef="part-III" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/part/III">Pt. 3</CitationSubRef>
saving for effect of 2012 c. 11, s. 31 (with application in accordance with art. 7 of the amending S.I.) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2015/599" id="c58iccpn4-00007" Class="UnitedKingdomStatutoryInstrument" Year="2015" Number="599" Title="The Devolution of Landfill Tax (Consequential, Transitional and Saving Provisions) Order 2015">The Devolution of Landfill Tax (Consequential, Transitional and Saving Provisions) Order 2015 (S.I. 2015/599)</Citation>
,
<CitationSubRef CitationRef="c58iccpn4-00007" id="c58iccpn4-00008" SectionRef="article-6" URI="http://www.legislation.gov.uk/id/uksi/2015/599/article/6" Operative="true">art. 6</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-b8e1af84007f21a99105bb5cc16d4d1b" Type="F">
<Para>
<Text>
Words in s. 40(1) inserted (with effect in accordance with s. 31(4) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2012/11" id="c52qkrpw4-00007" Class="UnitedKingdomPublicGeneralAct" Year="2012" Number="11" Title="Scotland Act 2012">Scotland Act 2012 (c. 11)</Citation>
,
<CitationSubRef CitationRef="c52qkrpw4-00007" id="c52qkrpw4-00008" URI="http://www.legislation.gov.uk/id/ukpga/2012/11/section/31/2" SectionRef="section-31-2" Operative="true">ss. 31(2)</CitationSubRef>
,
<CitationSubRef CitationRef="c52qkrpw4-00007" id="c52qkrpw4-00009" URI="http://www.legislation.gov.uk/id/ukpga/2012/11/section/44/2/b" SectionRef="section-44-2-b">44(2)(b)</CitationSubRef>
<CitationSubRef CitationRef="c52qkrpw4-00007" id="c52qkrpw4-00010" URI="http://www.legislation.gov.uk/id/ukpga/2012/11/section/44/3/c" SectionRef="section-44-3-c">(3)(c)</CitationSubRef>
(with saving in
<Citation URI="http://www.legislation.gov.uk/id/uksi/2015/599" id="c58iccpn4-00007" Class="UnitedKingdomStatutoryInstrument" Year="2015" Number="599" Title="The Devolution of Landfill Tax (Consequential, Transitional and Saving Provisions) Order 2015">The Devolution of Landfill Tax (Consequential, Transitional and Saving Provisions) Order 2015 (S.I. 2015/599)</Citation>
,
<CitationSubRef id="cc125330408726" CitationRef="c58iccpn4-00007" SectionRef="article-6" URI="http://www.legislation.gov.uk/id/uksi/2015/599/article/6" Operative="true">art. 6</CitationSubRef>
); S.I. 2015/638, art. 2
</Text>
</Para>
</Commentary>
<Commentary id="key-eefa9e9161bf84d2ec07a99dad59ddb3" Type="F">
<Para>
<Text>
Words in s. 70(1) omitted (with effect in accordance with s. 31(4) of the amending Act) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2012/11" id="c52q7krk4-00007" Class="UnitedKingdomPublicGeneralAct" Year="2012" Number="11" Title="Scotland Act 2012">Scotland Act 2012 (c. 11)</Citation>
,
<CitationSubRef CitationRef="c52q7krk4-00007" id="c52q7krk4-00008" URI="http://www.legislation.gov.uk/id/ukpga/2012/11/section/44/2/b" SectionRef="section-44-2-b">s. 44(2)(b)</CitationSubRef>
<CitationSubRef CitationRef="c52q7krk4-00007" id="c52q7krk4-00009" URI="http://www.legislation.gov.uk/id/ukpga/2012/11/section/44/3/c" SectionRef="section-44-3-c">(3)(c)</CitationSubRef>
,
<CitationSubRef CitationRef="c52q7krk4-00007" id="c52q7krk4-00010" URI="http://www.legislation.gov.uk/id/ukpga/2012/11/schedule/4/paragraph/4/a" SectionRef="schedule-4-paragraph-4-a" Operative="true">Sch. 4 para. 4(a)</CitationSubRef>
; S.I. 2015/638, art. 2
</Text>
</Para>
</Commentary>
<Commentary id="key-11f757b8cc4b39802af35d03219c1f58" Type="F">
<Para>
<Text>
Words in s. 50(10) substituted (30.11.2016) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2016/1034" id="c59q1w5n4-00007" Class="UnitedKingdomStatutoryInstrument" Year="2016" Number="1034" Title="The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016">The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034)</Citation>
,
<CitationSubRef CitationRef="c59q1w5n4-00007" id="c59q1w5n4-00008" URI="http://www.legislation.gov.uk/id/uksi/2016/1034/article/1" SectionRef="article-1">art. 1</CitationSubRef>
,
<CitationSubRef CitationRef="c59q1w5n4-00007" id="c59q1w5n4-00009" URI="http://www.legislation.gov.uk/id/uksi/2016/1034/schedule/1/paragraph/15" SectionRef="schedule-1-paragraph-15" Operative="true">Sch. 1 para. 15</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-2961567951c8a706286967eb43c8b94f" Type="F">
<Para>
<Text>
Words in s. 50(1)(a) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="c59qz3q44-00007" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef CitationRef="c59qz3q44-00007" id="c59qz3q44-00008" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/22/3" SectionRef="schedule-12-paragraph-22-3" Operative="true">Sch. 12 para. 22(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-c0a4e0b784f3416ef1e0cddc8ae9f947" Type="F">
<Para>
<Text>
Words in s. 50(1)(b) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="c59qz3q44-00015" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef CitationRef="c59qz3q44-00015" id="c59qz3q44-00016" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/22/3" SectionRef="schedule-12-paragraph-22-3" Operative="true">Sch. 12 para. 22(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-8f6de5233a69103204a4c751f7224004" Type="F">
<Para>
<Text>
Words in s. 50(1)(c) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="c59qz3q44-00023" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef CitationRef="c59qz3q44-00023" id="c59qz3q44-00024" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/22/3" SectionRef="schedule-12-paragraph-22-3" Operative="true">Sch. 12 para. 22(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-d4b4b1f73e2f7d3c39fb8e73bc9de97d" Type="F">
<Para>
<Text>
Words in s. 50(1)(d) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="c59qz3q44-00031" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef CitationRef="c59qz3q44-00031" id="c59qz3q44-00032" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/22/3" SectionRef="schedule-12-paragraph-22-3" Operative="true">Sch. 12 para. 22(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-d0e34a318315e3a242f01c65023f920e" Type="F">
<Para>
<Text>
Words in s. 50(2) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="c59qz3q44-00039" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef CitationRef="c59qz3q44-00039" id="c59qz3q44-00040" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/22/3" SectionRef="schedule-12-paragraph-22-3" Operative="true">Sch. 12 para. 22(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-7565aba6e988f03e5c562c33e56531c0" Type="F">
<Para>
<Text>
<CitationSubRef id="c59tmfu94-00005" StartSectionRef="section-64" EndSectionRef="section-67" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/64" UpTo="http://www.legislation.gov.uk/id/ukpga/1996/8/section/67">Ss. 64-67</CitationSubRef>
omitted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="c59tmfu94-00006" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef id="c59tmfu94-00007" CitationRef="c59tmfu94-00006" SectionRef="schedule-12-paragraph-13" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/13" Operative="true">Sch. 12 para. 13</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-4d0136049341173fea31cb98395d0bfa" Type="F">
<Para>
<Text>
Words in s. 50 heading substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="c59uprig4-00038" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef CitationRef="c59uprig4-00038" id="c59uprig4-00039" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/22/2" SectionRef="schedule-12-paragraph-22-2" Operative="true">Sch. 12 para. 22(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-26eb7e99c2a3641bc8965b20a1d94a1e" Type="F">
<Para>
<Text>
<CitationSubRef id="c59wq3o44-00013" SectionRef="section-40A" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/40A">S. 40A</CitationSubRef>
inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="c59wq3o44-00014" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef id="c59wq3o44-00015" CitationRef="c59wq3o44-00014" SectionRef="schedule-12-paragraph-3" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/3" Operative="true">Sch. 12 para. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-b798a6d59f5c84b186491d402e627b95" Type="F">
<Para>
<Text>
<CitationSubRef id="c59wu3c94-00045" SectionRef="section-50A" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/50A">S. 50A</CitationSubRef>
inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="c59wu3c94-00046" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef id="c59wu3c94-00047" CitationRef="c59wu3c94-00046" SectionRef="schedule-12-paragraph-23" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/23" Operative="true">Sch. 12 para. 23</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-fe8a467243f0bb313ee241249e8c6fb6" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c5b9oos44-00006" SectionRef="section-43-5" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/43/5">s. 43(5)</CitationSubRef>
inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="c5b9oos44-00007" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef id="c5b9oos44-00008" CitationRef="c5b9oos44-00007" SectionRef="schedule-12-paragraph-5" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/5" Operative="true">Sch. 12 para. 5</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-1b4e1bcf5a13066acc8254f2244a744d" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c5b9oos44-00014" SectionRef="section-43-1" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/43/1">s. 43(1)</CitationSubRef>
inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="c5b9oos44-00015" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef id="c5b9oos44-00016" CitationRef="c5b9oos44-00015" SectionRef="schedule-12-paragraph-5" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/5" Operative="true">Sch. 12 para. 5</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-6b116c46e25d28f9d7c0a9f8cc02b93e" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c5b9oos44-00022" SectionRef="section-43-3" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/43/3">s. 43(3)</CitationSubRef>
inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="c5b9oos44-00023" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef id="c5b9oos44-00024" CitationRef="c5b9oos44-00023" SectionRef="schedule-12-paragraph-5" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/5" Operative="true">Sch. 12 para. 5</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-1ca8974e122fb2481164e847aeb6584e" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c5b9oos44-00030" SectionRef="section-43-4" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/43/4">s. 43(4)</CitationSubRef>
inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="c5b9oos44-00031" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef id="c5b9oos44-00032" CitationRef="c5b9oos44-00031" SectionRef="schedule-12-paragraph-5" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/5" Operative="true">Sch. 12 para. 5</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-2f38860c3f2524c9705a90cd3b54318b" Type="F">
<Para>
<Text>
Word in
<CitationSubRef id="c5bb8jct4-00006" SectionRef="section-59-2" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/59/2">s. 59(2)</CitationSubRef>
substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="c5bb8jct4-00007" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef id="c5bb8jct4-00008" CitationRef="c5bb8jct4-00007" SectionRef="schedule-12-paragraph-19-2-a" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/19/2/a" Operative="true">Sch. 12 para. 19(2)(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-b35423ed63df57fae0a94aa20444942b" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c5bb8jct4-00014" SectionRef="section-59-2" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/59/2">s. 59(2)</CitationSubRef>
substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="c5bb8jct4-00015" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef id="c5bb8jct4-00016" CitationRef="c5bb8jct4-00015" SectionRef="schedule-12-paragraph-19-2-b" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/19/2/b" Operative="true">Sch. 12 para. 19(2)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-62bcd3c720a0b3df46192f96d3acd8c0" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c5bb8jct4-00022" SectionRef="section-59-3" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/59/3">s. 59(3)</CitationSubRef>
substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="c5bb8jct4-00023" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef id="c5bb8jct4-00024" CitationRef="c5bb8jct4-00023" SectionRef="schedule-12-paragraph-19-3" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/19/3" Operative="true">Sch. 12 para. 19(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-60a8e8ed6c47e576df4650faae673cb4" Type="F">
<Para>
<Text>
<CitationSubRef id="c5bc94wy4-00006" SectionRef="section-40-4" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/40/4">S. 40(4)</CitationSubRef>
inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="c5bc94wy4-00007" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef id="c5bc94wy4-00008" CitationRef="c5bc94wy4-00007" SectionRef="schedule-12-paragraph-2-3" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/2/3" Operative="true">Sch. 12 para. 2(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-9d244c1271149e88e9027a0b7d87c487" Type="F">
<Para>
<Text>
<CitationSubRef id="c5bc94wy4-00015" SectionRef="section-40-2" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/40/2">S. 40(2)</CitationSubRef>
substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="c5bc94wy4-00016" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef id="c5bc94wy4-00017" CitationRef="c5bc94wy4-00016" SectionRef="schedule-12-paragraph-2-2" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/2/2" Operative="true">Sch. 12 para. 2(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-d6cffd704a53b1597bb1d957ad3a554c" Type="F">
<Para>
<Text>
S. 47(3A) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 30 of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="c5bcyqa24-00007" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef CitationRef="c5bcyqa24-00007" id="c5bcyqa24-00008" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/17/3" SectionRef="schedule-12-paragraph-17-3" Operative="true">Sch. 12 para. 17(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-fb36ecb8f9e8421b243db47796b0549f" Type="F">
<Para>
<Text>
S. 47(5A)(5B) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 30 of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="c5bcyqa24-00016" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef CitationRef="c5bcyqa24-00016" id="c5bcyqa24-00017" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/17/4" SectionRef="schedule-12-paragraph-17-4" Operative="true">Sch. 12 para. 17(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-13e53c9578680ab67b1a0f76c737c12b" Type="F">
<Para>
<Text>
S. 47(9)-(9B) substituted for s. 47(9) (with effect in accordance with s. 42(2), Sch. 12 para. 30 of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="c5bcyqa24-00025" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef CitationRef="c5bcyqa24-00025" id="c5bcyqa24-00026" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/17/6" SectionRef="schedule-12-paragraph-17-6" Operative="true">Sch. 12 para. 17(6)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-2ca4f431d5806206ef48c82d8093f8f7" Type="F">
<Para>
<Text>
Words in s. 47(2)(a) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 30 of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="c5bcyqa24-00033" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef CitationRef="c5bcyqa24-00033" id="c5bcyqa24-00034" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/17/2" SectionRef="schedule-12-paragraph-17-2" Operative="true">Sch. 12 para. 17(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-0047d8c3df6922f0698d696217a80ba8" Type="F">
<Para>
<Text>
Words in s. 47(5) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 30 of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="c5bcyqa24-00041" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef CitationRef="c5bcyqa24-00041" id="c5bcyqa24-00042" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/17/2" SectionRef="schedule-12-paragraph-17-2" Operative="true">Sch. 12 para. 17(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-73165d22641de5028213a4bf2dff8ebb" Type="F">
<Para>
<Text>
Words in s. 47(6) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 30 of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="c5bcyqa24-00049" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef CitationRef="c5bcyqa24-00049" id="c5bcyqa24-00050" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/17/2" SectionRef="schedule-12-paragraph-17-2" Operative="true">Sch. 12 para. 17(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-1803a283b4166bcdd9f1a06cda6561c3" Type="F">
<Para>
<Text>
Words in s. 47(6) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 30 of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="c5bcyqa24-00057" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef CitationRef="c5bcyqa24-00057" id="c5bcyqa24-00058" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/17/5" SectionRef="schedule-12-paragraph-17-5" Operative="true">Sch. 12 para. 17(5)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-5a2fde2df4bc91c64b616fe964f41b8a" Type="F">
<Para>
<Text>
<CitationSubRef id="c5bdioak4-00065" SectionRef="section-47-10" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/47/10">S. 47(10)</CitationSubRef>
substituted (with effect in accordance with s. 42(2), Sch. 12 para. 30 of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="c5bdioak4-00066" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef id="c5bdioak4-00067" CitationRef="c5bdioak4-00066" SectionRef="schedule-12-paragraph-17-7" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/17/7" Operative="true">Sch. 12 para. 17(7)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-f2735831bf18a8787f2eeea6c20e5078" Type="F">
<Para>
<Text>
<CitationSubRef id="c5bdrxna4-00006" StartSectionRef="section-41-3" EndSectionRef="section-41-8" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/41/3" UpTo="http://www.legislation.gov.uk/id/ukpga/1996/8/section/41/8">S. 41(3)-(8)</CitationSubRef>
inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="c5bdrxna4-00007" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef id="c5bdrxna4-00008" CitationRef="c5bdrxna4-00007" SectionRef="schedule-12-paragraph-4-3" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/4/3" Operative="true">Sch. 12 para. 4(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-4d2c5f280bfdebb7db941650dcd68b01" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c5bdrxna4-00014" SectionRef="section-41-1" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/41/1">s. 41(1)</CitationSubRef>
inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="c5bdrxna4-00015" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef id="c5bdrxna4-00016" CitationRef="c5bdrxna4-00015" SectionRef="schedule-12-paragraph-4-2" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/4/2" Operative="true">Sch. 12 para. 4(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-153da1b86dd7744df4672f4b540eb7e9" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c5cqrvyn4-00006" SectionRef="section-45-1" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/45/1">s. 45(1)</CitationSubRef>
inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="c5cqrvyn4-00007" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef id="c5cqrvyn4-00008" CitationRef="c5cqrvyn4-00007" SectionRef="schedule-12-paragraph-7-2" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/7/2" Operative="true">Sch. 12 para. 7(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-8a941e7d058b0ff75ee5bcf5f9a6614c" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c5cqrvyn4-00014" SectionRef="section-45-2-a" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/45/2/a">s. 45(2)(a)</CitationSubRef>
substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="c5cqrvyn4-00015" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef id="c5cqrvyn4-00016" CitationRef="c5cqrvyn4-00015" SectionRef="schedule-12-paragraph-7-3-a" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/7/3/a" Operative="true">Sch. 12 para. 7(3)(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-9277d08cbfe009e444089bef9be7ada9" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c5cqrvyn4-00022" SectionRef="section-45-2-b" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/45/2/b">s. 45(2)(b)</CitationSubRef>
substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="c5cqrvyn4-00023" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef id="c5cqrvyn4-00024" CitationRef="c5cqrvyn4-00023" SectionRef="schedule-12-paragraph-7-3-b" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/7/3/b" Operative="true">Sch. 12 para. 7(3)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-9b34cc975a7750ca8c09fa8963fef914" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c5cr1hl94-00006" SectionRef="section-70-1" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/70/1">s. 70(1)</CitationSubRef>
inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="c5cr1hl94-00007" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef id="c5cr1hl94-00008" CitationRef="c5cr1hl94-00007" SectionRef="schedule-12-paragraph-14-2" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/14/2" Operative="true">Sch. 12 para. 14(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-f1eaea132ef25556b467b4907717cc9a" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c5cr1hl94-00014" SectionRef="section-70-1" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/70/1">s. 70(1)</CitationSubRef>
substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="c5cr1hl94-00015" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef id="c5cr1hl94-00016" CitationRef="c5cr1hl94-00015" SectionRef="schedule-12-paragraph-20" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/20" Operative="true">Sch. 12 para. 20</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-5983f466410cacb06ded563df5a3efa1" Type="F">
<Para>
<Text>
<CitationSubRef id="c5cr1hl94-00020" SectionRef="section-70-2A" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/70/2A">S. 70(2A)</CitationSubRef>
omitted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="c5cr1hl94-00021" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef id="c5cr1hl94-00022" CitationRef="c5cr1hl94-00021" SectionRef="schedule-12-paragraph-14-3" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/14/3" Operative="true">Sch. 12 para. 14(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-a69bdd2d28334723fa0833eeab2a0dfd" Type="F">
<Para>
<Text>
<CitationSubRef id="c5cr1hl94-00026" SectionRef="section-70-2" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/70/2">S. 70(2)</CitationSubRef>
omitted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="c5cr1hl94-00027" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef id="c5cr1hl94-00028" CitationRef="c5cr1hl94-00027" SectionRef="schedule-12-paragraph-14-3" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/14/3" Operative="true">Sch. 12 para. 14(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-d47f85bd54cbd0e143ca39e66a35af3e" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c5cr1hl94-00034" SectionRef="section-70-4" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/70/4">s. 70(4)</CitationSubRef>
substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="c5cr1hl94-00035" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef id="c5cr1hl94-00036" CitationRef="c5cr1hl94-00035" SectionRef="schedule-12-paragraph-14-4" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/14/4" Operative="true">Sch. 12 para. 14(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-9bf552d63f71e4842095de30858ddcd4" Type="F">
<Para>
<Text>
Words in s. 42(2) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="c5ctdgl04-00007" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef CitationRef="c5ctdgl04-00007" id="c5ctdgl04-00008" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/10/a" SectionRef="schedule-12-paragraph-10-a" Operative="true">Sch. 12 para. 10(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-9d38f5c701f60e9c6a31227ddac91883" Type="F">
<Para>
<Text>
Words in s. 42(2) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="c5dqjfw54-00015" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef CitationRef="c5dqjfw54-00015" id="c5dqjfw54-00016" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/10/b" SectionRef="schedule-12-paragraph-10-b" Operative="true">Sch. 12 para. 10(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-039fca402f7305ed1037dc8ab1790cc8" Type="F">
<Para>
<Text>
<CitationSubRef id="c5dsxk574-00006" SectionRef="section-71-7-za" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/71/7/za">S. 71(7)(za)</CitationSubRef>
inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="c5dsxk574-00007" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef id="c5dsxk574-00008" CitationRef="c5dsxk574-00007" SectionRef="schedule-12-paragraph-15-a" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/15/a" Operative="true">Sch. 12 para. 15(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-351e161a1e759a7aa2e1c1434987cdb9" Type="F">
<Para>
<Text>
<CitationSubRef id="c5dsxk574-00013" SectionRef="section-71-7-ca" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/71/7/ca">S. 71(7)(ca)</CitationSubRef>
<CitationSubRef id="c5dsxk574-00014" SectionRef="section-71-7-cb" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/71/7/cb">(cb)</CitationSubRef>
omitted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="c5dsxk574-00015" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef id="c5dsxk574-00016" CitationRef="c5dsxk574-00015" SectionRef="schedule-12-paragraph-15-b" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/15/b" Operative="true">Sch. 12 para. 15(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-202fa4658c2be1d424edce1b4dbf8168" Type="F">
<Para>
<Text>
<CitationSubRef id="c5dsxk574-00020" SectionRef="section-71-7-d" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/71/7/d">S. 71(7)(d)</CitationSubRef>
omitted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="c5dsxk574-00021" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef id="c5dsxk574-00022" CitationRef="c5dsxk574-00021" SectionRef="schedule-12-paragraph-15-b" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/15/b" Operative="true">Sch. 12 para. 15(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-8bfc695ae757641f9c8843c114f52d3d" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c5mrys3w4-00006" SectionRef="section-44-1" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/44/1">s. 44(1)</CitationSubRef>
inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="c5mrys3w4-00007" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef id="c5mrys3w4-00008" CitationRef="c5mrys3w4-00007" SectionRef="schedule-12-paragraph-6" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/6" Operative="true">Sch. 12 para. 6</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-55308206b269dd4f383bf7784a705fb6" Type="F">
<Para>
<Text>
<CitationSubRef id="c5ms3kq64-00006" SectionRef="section-46-2-za" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/46/2/za">S. 46(2)(za)</CitationSubRef>
inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="c5ms3kq64-00007" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef id="c5ms3kq64-00008" CitationRef="c5ms3kq64-00007" SectionRef="schedule-12-paragraph-8" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/8" Operative="true">Sch. 12 para. 8</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-7baa9bacd5c4c0dd66d2c48040f52f73" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c5o4k3y64-00006" SectionRef="section-54-2" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54/2">s. 54(2)</CitationSubRef>
substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="c5o4k3y64-00007" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef id="c5o4k3y64-00008" CitationRef="c5o4k3y64-00007" SectionRef="schedule-12-paragraph-24-a" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/24/a" Operative="true">Sch. 12 para. 24(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-bc66ca7dd1d525be0a6743eead660e5a" Type="F">
<Para>
<Text>
<CitationSubRef id="c5o4k3y64-00014" SectionRef="section-54-2-b" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/54/2/b">S. 54(2)(b)</CitationSubRef>
and word inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="c5o4k3y64-00015" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef id="c5o4k3y64-00016" CitationRef="c5o4k3y64-00015" SectionRef="schedule-12-paragraph-24-b" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/24/b" Operative="true">Sch. 12 para. 24(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-0f11b814098791f47cde90be9efe3abd" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c5o5epfb4-00006" SectionRef="section-49" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/49">s. 49</CitationSubRef>
substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="c5o5epfb4-00007" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef id="c5o5epfb4-00008" CitationRef="c5o5epfb4-00007" SectionRef="schedule-12-paragraph-18" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/18" Operative="true">Sch. 12 para. 18</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-a79437b3c629ec1ee3114b1ce35fb549" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c5o6ptgo4-00006" SectionRef="section-51-1-a" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/51/1/a">s. 51(1)(a)</CitationSubRef>
inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="c5o6ptgo4-00007" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef id="c5o6ptgo4-00008" CitationRef="c5o6ptgo4-00007" SectionRef="schedule-12-paragraph-11" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/11" Operative="true">Sch. 12 para. 11</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-181bc13f00e2bb0069f1cf81bf41caa4" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c5o6taiw4-00006" SectionRef="section-52-1-a" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/52/1/a">s. 52(1)(a)</CitationSubRef>
inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="c5o6taiw4-00007" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef id="c5o6taiw4-00008" CitationRef="c5o6taiw4-00007" SectionRef="schedule-12-paragraph-12" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/12" Operative="true">Sch. 12 para. 12</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-d59563afc69afc7fe9fa7f7cad642a58" Type="F">
<Para>
<Text>
<CitationSubRef id="c5o6ypo44-00007" SectionRef="section-69-1" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/69/1">S. 69(1)</CitationSubRef>
substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="c5o6ypo44-00008" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef id="c5o6ypo44-00009" CitationRef="c5o6ypo44-00008" SectionRef="schedule-12-paragraph-9-2" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/9/2" Operative="true">Sch. 12 para. 9(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-507d0a6dc370feb5521f143adae9130d" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c5o6ypo44-00015" SectionRef="section-69-2-a" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/69/2/a">s. 69(2)(a)</CitationSubRef>
inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="c5o6ypo44-00016" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef id="c5o6ypo44-00017" CitationRef="c5o6ypo44-00016" SectionRef="schedule-12-paragraph-9-3-a" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/9/3/a" Operative="true">Sch. 12 para. 9(3)(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-da6716300a6d3a3b3b459feae661c692" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c5o6ypo44-00023" SectionRef="section-69-2" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/69/2">s. 69(2)</CitationSubRef>
substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="c5o6ypo44-00024" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef id="c5o6ypo44-00025" CitationRef="c5o6ypo44-00024" SectionRef="schedule-12-paragraph-9-3-b" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/9/3/b" Operative="true">Sch. 12 para. 9(3)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-0f15d6d53bf26a76b99c3e9248d4470b" Type="C">
<Para>
<Text>
<CitationSubRef id="c5o7meir4-00006" SectionRef="part-III" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/part/III">Pt. 3</CitationSubRef>
modified (1.4.2018) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="c5o7meir4-00007" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef CitationRef="c5o7meir4-00007" id="c5o7meir4-00008" SectionRef="schedule-12-paragraph-31" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/31" Operative="true">Sch. 12 paras. 31</CitationSubRef>
,
<CitationSubRef CitationRef="c5o7meir4-00007" id="c5o7meir4-00009" SectionRef="schedule-12-paragraph-34" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/34">34</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-ccd4232ab6599a8ca19c20044976bc44" Type="C">
<Para>
<Text>
<CitationSubRef id="c5o7meir4-00015" SectionRef="section-71-2" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/71/2">S. 71(2)</CitationSubRef>
applied (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="c5o7meir4-00016" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef CitationRef="c5o7meir4-00016" id="c5o7meir4-00017" SectionRef="schedule-12-paragraph-31-3" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/31/3" Operative="true">Sch. 12 paras. 31(3)</CitationSubRef>
,
<CitationSubRef CitationRef="c5o7meir4-00016" id="c5o7meir4-00018" SectionRef="schedule-12-paragraph-34" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/34">34</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-b5cf7272980b5007fba7ba6f6e1f0229" Type="C">
<Para>
<Text>
<CitationSubRef id="c5o7meir4-00024" SectionRef="section-71-3" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/71/3">S. 71(3)</CitationSubRef>
applied (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="c5o7meir4-00025" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef CitationRef="c5o7meir4-00025" id="c5o7meir4-00026" SectionRef="schedule-12-paragraph-31-3" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/31/3" Operative="true">Sch. 12 paras. 31(3)</CitationSubRef>
,
<CitationSubRef CitationRef="c5o7meir4-00025" id="c5o7meir4-00027" SectionRef="schedule-12-paragraph-34" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/34">34</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-c817b25e36dd14bec0071d6531d3afe9" Type="C">
<Para>
<Text>
<CitationSubRef id="c5o7meir4-00033" SectionRef="section-71-6" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/71/6">S. 71(6)</CitationSubRef>
applied (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="c5o7meir4-00034" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef CitationRef="c5o7meir4-00034" id="c5o7meir4-00035" SectionRef="schedule-12-paragraph-31-3" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/31/3" Operative="true">Sch. 12 paras. 31(3)</CitationSubRef>
,
<CitationSubRef CitationRef="c5o7meir4-00034" id="c5o7meir4-00036" SectionRef="schedule-12-paragraph-34" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/34">34</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-e63c8a7b979533884d7d3118bdab73d4" Type="C">
<Para>
<Text>
<CitationSubRef id="c5o7meir4-00042" SectionRef="section-71-8" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/71/8">S. 71(8)</CitationSubRef>
applied (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="c5o7meir4-00043" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef CitationRef="c5o7meir4-00043" id="c5o7meir4-00044" SectionRef="schedule-12-paragraph-31-3" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/31/3" Operative="true">Sch. 12 paras. 31(3)</CitationSubRef>
,
<CitationSubRef CitationRef="c5o7meir4-00043" id="c5o7meir4-00045" SectionRef="schedule-12-paragraph-34" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/34">34</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-f26db96fbf0432acaaba163a255d68c5" Type="C">
<Para>
<Text>
<CitationSubRef id="c5o7meir4-00051" SectionRef="section-71-9" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/71/9">S. 71(9)</CitationSubRef>
applied (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/3" id="c5o7meir4-00052" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="3" Title="Finance Act 2018">Finance Act 2018 (c. 3)</Citation>
,
<CitationSubRef CitationRef="c5o7meir4-00052" id="c5o7meir4-00053" SectionRef="schedule-12-paragraph-31-3" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/31/3" Operative="true">Sch. 12 paras. 31(3)</CitationSubRef>
,
<CitationSubRef CitationRef="c5o7meir4-00052" id="c5o7meir4-00054" SectionRef="schedule-12-paragraph-34" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/12/paragraph/34">34</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-64d92a014db83cd5faa09f368df37dcb" Type="F">
<Para>
<Text>
Sum in
<CitationSubRef id="cdvnqfzt5-00007" SectionRef="section-42-1-a" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/42/1/a">s. 42(1)(a)</CitationSubRef>
substituted (with effect in accordance with s. 29(4) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2024/3" id="cdvnqfzt5-00008" Class="UnitedKingdomPublicGeneralAct" Year="2024" Number="3" Title="Finance Act 2024">Finance Act 2024 (c. 3)</Citation>
,
<CitationSubRef CitationRef="cdvnqfzt5-00008" id="cdvnqfzt5-00009" SectionRef="section-29-2" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/section/29/2" Operative="true">s. 29(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-30852cae5a73fd7293c364e6bffa3671" Type="F">
<Para>
<Text>
Sum in
<CitationSubRef id="cdvnqfzt5-00016" SectionRef="section-42-2" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/42/2">s. 42(2)</CitationSubRef>
substituted (with effect in accordance with s. 29(4) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2024/3" id="cdvnqfzt5-00017" Class="UnitedKingdomPublicGeneralAct" Year="2024" Number="3" Title="Finance Act 2024">Finance Act 2024 (c. 3)</Citation>
,
<CitationSubRef CitationRef="cdvnqfzt5-00017" id="cdvnqfzt5-00018" SectionRef="section-29-3-a" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/section/29/3/a" Operative="true">s. 29(3)(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-3642bfa7bc888dd7553e83b04ee8dacd" Type="F">
<Para>
<Text>
Sum in
<CitationSubRef id="cdvnqfzt5-00025" SectionRef="section-42-2" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/42/2">s. 42(2)</CitationSubRef>
substituted (with effect in accordance with s. 29(4) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2024/3" id="cdvnqfzt5-00026" Class="UnitedKingdomPublicGeneralAct" Year="2024" Number="3" Title="Finance Act 2024">Finance Act 2024 (c. 3)</Citation>
,
<CitationSubRef CitationRef="cdvnqfzt5-00026" id="cdvnqfzt5-00027" SectionRef="section-29-3-b" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/section/29/3/b" Operative="true">s. 29(3)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>