PART 3TAXABLE DISPOSALS MADE AT AUTHORISED LANDFILL SITES
CHAPTER 2TAX CHARGEABLE ON TAXABLE DISPOSALS
Taxable weight of material
I119Calculation of taxable weight of material by operator
1
The operator of an authorised landfill site must calculate the taxable weight of the material in a taxable disposal in the following way.
2
The operator must determine the weight of the material in tonnes in accordance with section 20.
3
If the operator has approval under section 21 to apply a discount in relation to the disposal, the operator may apply the discount (or a lesser discount) to the weight determined under subsection (2), subject to the conditions of the approval (if any).
4
The result is the taxable weight of the material in the taxable disposal.