the disposal is made at a landfill site (see subsection (4)), or

the disposal requires a permit or licence mentioned in subsection (4) but is not made at a landfill site.

a 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, or

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.

material is disposed of on the surface of land or on a structure set into the surface, or

material is disposed of under the surface of land.

is covered after it is disposed of, or

is disposed of in a cavity (such as a cavern or mine).

material to be treated as disposed of in circumstances where it would not otherwise be so treated;

material to be treated as not disposed of in circumstances where it would otherwise be so treated.

descriptions of material;

the quantities disposed of;

the nature of the site at which material is disposed of;

the location of material in a site (for example, whether it is in a discrete unit within the site).

makes the disposal, or

knowingly causes or knowingly permits the disposal to be made.

took any action with a view to the disposal of the material,

was party to a contract for the sale of the material, or

facilitated the transport or storage of the material.

is the owner, or a lessee or occupier, of the land at which the disposal is made,

controls, or is able to control, a vehicle or trailer from which the disposal is made, or

is an officer of a body corporate or unincorporated association that is within subsection (3)(a) or (3)(b).

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;

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.

F8F9£86.10 F8£88.95 F10for each whole tonne disposed of and a proportionately reduced sum for any additional part of a tonne, or

a proportionately reduced sum if less than a tonne is disposed of.

the material disposed of consists entirely of qualifying material F12or qualifying F13fines, and

the disposal is made at a landfill site,

fines that consist of such qualifying material as is prescribed by order, and

fines that consist of material that is not qualifying material,

that fines that consist of material that is not qualifying material do not exceed a prescribed proportion;

that the mixture of fines does not include prescribed materials or prescribed descriptions of materials;

that the mixture of fines is such that, if subjected to a prescribed test, it would give a prescribed result;

that the mixture of fines originates, or does not originate, in a prescribed way.

set criteria to be considered in determining from time to time what material is to be listed F21or what fines are to be qualifying fines ,

keep those criteria under review, and

revise them whenever they consider they should be revised.

the criteria (or revised criteria) published under subsection (5), and

any other factors they consider relevant.

has been removed (by dredging or otherwise) from water falling within subsection (2) below, and

formed part of or projected from the bed of the water concerned before its removal.

a river, canal or watercourse (whether natural or artificial), or

a dock or harbour (whether natural or artificial).

has been removed (by dredging or otherwise) from water falling within the approaches to a harbour (whether natural or artificial),

has been removed in the interests of navigation, and

formed part of or projected from the bed of the water concerned before its removal.

consists of naturally occurring mineral material, and

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.

a process separate from the mining or quarrying operations, or

a process forming part of those operations and permanently altering the material’s chemical composition.

of material all of which is treated for the purposes of section 42 above as qualifying material,

made at a qualifying landfill site, and

made, or treated as made, on or after 1st October 1999.

the landfill site is or was a quarry,

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

subject to subsection (4) below, the licence F35, 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.

was in existence before 1st October 1999, and

quarrying operations ceased before that date,

the application is disposed of, or

the second anniversary of the making of the application if it occurs before the application is disposed of.

it is granted,

it is withdrawn,

it is refused and there is no right of appeal against the refusal,

a time limit for appeal against refusal expires without an appeal having been commenced, or

an appeal against refusal is dismissed or withdrawn and there is no further right of appeal.

the disposal is of material consisting entirely of the remains of dead domestic pets, and

the landfill site at which the disposal is made fulfils the test set out in subsection (2) below.

no F38disposal of material was made at the site, or

the only F39disposals of material made at the site were of material consisting entirely of the remains of dead domestic pets.

begins with 1st October 1996 or (if later) with the coming into force in relation to the site of the licence F40, resolution or permit mentioned in section 66 below, and

ends immediately before the disposal mentioned in subsection (1) above.

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;

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.

confer exemption by reference to certificates issued by the Commissioners and to conditions set out in certificates;

allow the Commissioners to direct requirements to be met before certificates can be issued;

provide for reviews and appeals relating to decisions about certificates.

carries out taxable activities F43at a landfill site, and

is not registered,

a person at any time forms the intention of carrying out taxable activities, and

he is not registered,

a person notifies the Commissioners under subsection (4) above,

they are satisfied that he will not carry out taxable activities,

they are satisfied that no tax which he is liable to pay is unpaid,

they are satisfied that no credit to which he is entitled under regulations made under section 51 below is outstanding, and

subsection (8) below does not apply,

a person notifies the Commissioners under subsection (4) above, and

they are satisfied that he has not carried out, and will not carry out, taxable activities,

provision as to the time within which a notification is to be made (including provision enabling the Commissioners to grant an extension of time);

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;

provision as to the criteria that the Commissioners are to apply in deciding whether to register a person under subsection (5A);

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;

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;

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).

it is not a landfill site, or

it not known at the relevant time whether it is a landfill site or not.

are of changes in circumstances relating to the registrable person or any business carried on by him,

appear to the Commissioners to be required for the purpose of keeping the register kept under section 47 above up to date, and

are of a prescribed description.

as to the time within which a notification is to be made;

as to the form and manner in which a notification is to be made;

requiring a person who has made a notification to notify the Commissioners if any information contained in it is inaccurate.

F54a registered person has failed to make any returns required to be made under this Part,

F55a registered person has failed to keep any documents necessary to verify returns required to be made under this Part,

F56a registered person has failed to afford the facilities necessary to verify returns required to be made under this Part, or

it appears to the Commissioners that returns required to be made by F57a registered person under this Part are incomplete or incorrect,

two years after the end of the accounting period;

one year after evidence of facts, sufficient in the Commissioners’ opinion to justify the making of the assessment, comes to their knowledge;

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,

the tax assessed has been paid but no proper return has been made in relation to the period to which the assessment related, and

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,

a personal representative, trustee in bankruptcy, receiver or liquidator, or

a person otherwise acting in a representative capacity in relation to another person,

it appears to the Commissioners that a person is liable to pay tax on a taxable disposal, and

the person is not a registered person,

identifying the land where the disposal was made;

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;

explaining why the Commissioners believe that the person to whom the notification is sent is liable to pay tax on the disposal;

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;

containing any other information prescribed by regulations.

may relate to more than one taxable disposal;

may relate to an unascertained number of taxable disposals;

may relate to taxable disposals at more than one location.

a person has paid or is liable to pay tax F61in respect of the disposal of material at a landfill site, and

prescribed conditions are fulfilled,

that a person shall be entitled to credit by reference to accounting periods;

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;

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;

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;

for the whole or part of any credit to be held over to be credited for a subsequent accounting period;

as to the manner in which a person who has ceased to be registrable is to benefit from credit.

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;

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;

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.

he carries out a taxable activity F62at 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), and

such other conditions as may be prescribed are fulfilled.

he pays a sum to a body whose objects are or include the protection of the environment, and

such other conditions as may be prescribed are fulfilled.

requiring bodies to which sums are paid (environmental bodies) to be approved by another body (the regulatory body);

requiring the regulatory body to be approved by the Commissioners;

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.

a sum is not in fact expended on matters prescribed under subsection (2)(c) above, or

a prescribed condition turns out not to have been fulfilled.

provision for determining the amount of credit (including provision for limiting it);

provision that matters connected with the protection of the environment include such matters as overheads (including administration) of environmental bodies and the regulatory body;

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);

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);

provision allowing F64the 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);

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;

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.

a decision as to the registration or cancellation of registration of any person under this Part;

a decision as to whether tax is chargeable in respect of a disposal or as to how much tax is chargeable;

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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;

a decision to withdraw approval of an environmental body under any provision contained in regulations by virtue of section 53(4)(d) above;

a decision as to an assessment falling within subsection (2) below or as to the amount of such an assessment;

a decision to refuse a request under section 58(3) below;

a decision to refuse an application under section 59 below;

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;

a decision to give a direction under any provision contained in regulations by virtue of section 68(5) below;

a decision as to a claim for the repayment of an amount under paragraph 14 of Schedule 5 to this Act;

a decision as to liability to a penalty under Part V of that Schedule or as to the amount of such a penalty;

a decision under paragraph 19 of that Schedule (as mentioned in paragraph 19(5));

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;

a decision as to any liability to pay interest under paragraph 29 of that Schedule or as to the amount of the interest payable;

a decision to require any security under paragraph 31 of that Schedule or as to its amount;

a decision as to the amount of any penalty or interest specified in an assessment under paragraph 32 of that Schedule.

an 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 F71, or

an assessment under section 50A.

they have offered a review of the decision under section 54A, and

P notifies HMRC accepting the offer within 30 days from the date of the document containing the notification of the offer.

the date of the notice, or

any other date set out in the notice or a further notice.

if notice has been given under subsection (1) or (2), that period as extended (or as most recently extended) in accordance with subsection (3).

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

a person who requires a review under section 54B does not notify HMRC within the time allowed under that section or section 54D(3).

after the time allowed, P, or the other person, notifies HMRC in writing requesting a review out of time,

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

HMRC are satisfied that P, or the other person, made the request without unreasonable delay after the excuse had ceased to apply.

by HMRC in reaching the decision, and

by any person in seeking to resolve disagreement about the decision.

upheld,

varied, or

cancelled.

a period of 45 days beginning with the relevant date, or

such other period as HMRC and P, or the other person, may agree.

the date HMRC received P’s notification accepting the offer of a review (in a case falling within section 54A), or

the date HMRC received notification from another person requiring review (in a case falling within section 54B), or

the date on which HMRC decided to undertake the review (in a case falling within section 54E).

if later, the end of the relevant period (within the meaning of section 54D).

an appeal may not be made until the conclusion date, and

any appeal is to be made within the period of 30 days beginning with the conclusion date.

any appeal where paragraph (a)(ii) applies is to be made within the period of 30 days beginning with the conclusion date;

if 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.

HMRC are satisfied (on the application of the appellant), or

the appeal tribunal decides (HMRC not being so satisfied and on the application of the appellant),

it is found that the amount specified in the assessment is less than it ought to have been, and

the tribunal gives a direction specifying the correct amount,

the references to section 83 of that Act included references to section 54 of this Act, and

the references to value added tax included references to landfill tax.

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;

make provision allowing the person to be treated for a limited time as if he were the other person;

make provision for securing continuity in the application of this Part where a person is so treated.

require the transferor to inform the Commissioners of the transfer;

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;

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;

any liability of a member of the group to pay tax shall be taken to be a liability of the representative member;

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;

all members of the group shall be jointly and severally liable for any tax due from the representative member.

one of them controls each of the others,

one person (whether a body corporate or an individual) controls all of them, or

two or more individuals carrying on a business in partnership control all of them.

each of the bodies corporate is a registered person, and

the prospective representative member has an established place of business in the United Kingdom.

from the beginning of an accounting period they shall be so treated, and

one of them shall be the representative member,

a further body eligible to be so treated shall be included among the bodies so treated,

a body corporate shall be excluded from the bodies so treated,

another member of the group shall be substituted as the representative member, or

the bodies corporate shall no longer be treated as members of a group,

a taxable disposal is in fact made on a particular day,

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

he has not notified the Commissioners in writing that he elects not to avail himself of this subsection,

in relation to disposals in respect of which he is liable to pay tax, or

in relation to such of them as may be specified in the direction,

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;

whether a quantity of non-qualifying material is small must be determined in accordance with the terms of the direction.

the production of a document which includes a statement of the nature of the fines;

carrying out a specified test on fines proposed to be disposed of as qualifying fines;

the frequency with which tests are to be carried out on any fines proposed to be disposed of as qualifying fines;

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;

the steps to be taken by operators of landfill sites in relation to persons sending fines to be disposed of as qualifying fines.

a condition prescribed under subsection (2), or

a notice issued as described in subsection (5).

prescribe rules for determining the weight;

authorise rules for determining the weight to be specified by the Commissioners in a prescribed manner;

authorise rules for determining the weight to be agreed by the person liable to pay the tax and an authorised person.

the method by which the weight is to be determined;

the time by reference to which the weight is to be determined;

the discounting of constituents (such as water).

that it is to have effect only in relation to disposals of such descriptions as may be set out in the specification;

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;

where rules are agreed as mentioned in subsection (2)(c) above, and

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,

no specification of the Commissioners has effect, and

no agreed rules have effect,

makes a taxable disposal (whether or not at a landfill site),

permits a taxable disposal to be made at a landfill site, or

knowingly causes or knowingly permits a taxable disposal to be made elsewhere than at a landfill site,

a taxable disposal is made F99at a landfill site, and

it is made without the knowledge of the person who is liable to pay tax in respect of it,

an order under section 40A which has the result that anything which would not otherwise be a taxable disposal is a taxable disposal;

an order under section 42(3) above providing for material which would otherwise be qualifying material not to be qualifying material;

an order under section 42(3A) providing for fines which would otherwise be qualifying fines not to be qualifying fines;

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;

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;

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;

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

may be exercised as regards prescribed cases or descriptions of case;

may be exercised differently in relation to different cases or descriptions of case.