C1C2C3Part III Landfill Tax

Annotations:
Modifications etc. (not altering text)
C1

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)

C2

Pt. 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. 6

Interpretation

F764 Disposal of material as waste.

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F765 Disposal by way of landfill.

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F765APrescribed landfill site activities to be treated as disposals

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F766 Landfill sites.

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F767 Operators of landfill sites.

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68 Weight of material disposed of.

1

The weight of the material disposed of on a taxable disposal shall be determined in accordance with regulations.

2

The regulations may—

a

prescribe rules for determining the weight;

b

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

c

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

3

The regulations may in particular prescribe, or authorise the specification or agreement of, rules about—

a

the method by which the weight is to be determined;

b

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

c

the discounting of constituents (such as water).

4

The regulations may include provision that a specification authorised under subsection (2)(b) above may provide—

a

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

b

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;

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).

5

The regulations may include provision that—

a

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

b

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,

the Commissioners may direct that the agreed rules shall no longer have effect.

6

The regulations shall be so framed that where in relation to a given disposal—

a

no specification of the Commissioners has effect, and

b

no agreed rules have effect,

the weight shall be determined in accordance with rules prescribed in the regulations.

69 Taxable activities.

F131

A person carries out a taxable activity if the person—

a

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

b

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

c

knowingly 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.

2

Where—

a

a taxable disposal is made F14at a landfill site, and

b

it 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 F15subsection (1)(b) be taken to permit the disposal.

70 Interpretation: other provisions.

1

Unless the context otherwise requires—

  • “accounting period” shall be construed in accordance with section 49 above;

  • “appeal tribunal” means F2the 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;

  • F8“disposal” and “dispose of” shall be construed in accordance with section 40A;

  • F1“the Environment Agency” means the body established by section 1 of the Environment Act 1995;

  • F5“fines” means particles produced by a waste treatment process that involves an element of mechanical treatment;

  • F3“HMRC” means Her Majesty’s Revenue and Customs;

  • F8“landfill site” has the meaning given by section 40(4);

  • “material” means material of all kinds, including objects, substances and products of all kinds;

  • F4“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);

  • F8“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;

  • F9“registered person” and “registrable person” have the meaning given by section 47(10) above;

  • F6...

  • “tax” means landfill tax;

  • “taxable disposal” has the meaning given by section 40 above.

  • F8“taxable person” means a person who is liable to pay tax on a taxable disposal.

F112

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F102A

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3

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.

4

This section and F12sections 68 and 69 above apply for the purposes of this Part.