47 Registration.U.K.
(1)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.
(2)A person who—
(a)carries out taxable activities [F1at a landfill site], and
(b)is not registered,
is liable to be registered.
(3)Where—
(a)a person at any time forms the intention of carrying out taxable activities, and
(b)he is not registered,
he shall notify the Commissioners of his intention.
[F2(3A)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.]
(4)A person who at any time ceases to have the intention of carrying out taxable activities [F3at a landfill site] shall notify the Commissioners of that fact.
(5)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.
[F4(5A)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.
(5B)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.]
(6)Where the Commissioners are satisfied that [F5a registered person] has ceased to carry out taxable activities [F6at 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.
(7)Where—
(a)a person notifies the Commissioners under subsection (4) above,
(b)they are satisfied that he will not carry out taxable activities,
(c)they are satisfied that no tax which he is liable to pay is unpaid,
(d)they are satisfied that no credit to which he is entitled under regulations made under section 51 below is outstanding, and
(e)subsection (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.
(8)Where—
(a)a person notifies the Commissioners under subsection (4) above, and
(b)they 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.
[F7(9)For the purposes of this section regulations may make—
(a)provision as to the time within which a notification is to be made (including provision enabling the Commissioners to grant an extension of time);
(b)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;
(c)provision as to the criteria that the Commissioners are to apply in deciding whether to register a person under subsection (5A);
(d)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;
(e)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;
(f)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).
(9A)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.
(9B)A site is within this subsection if—
(a)it is not a landfill site, or
(b)it not known at the relevant time whether it is a landfill site or not.]
[F8(10)In this Part—
“registered person” means—
(a)a person registered under subsection (5) or (5A), and
(b)a 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.]
Textual Amendments
F1Words 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)
F2S. 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)
F3Words 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)
F4S. 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)
F5Words 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)
F6Words 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)
F7S. 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)
F8S. 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)