SCHEDULES

C2SCHEDULE 5 Landfill Tax

Annotations:
Modifications etc. (not altering text)

Part V Civil Penalties

Breach of regulations

C123

1

Where regulations made under this Part of this Act impose a requirement on any person, they may provide that if the person fails to comply with the requirement he shall be liable to a penalty of £250; but this is subject to sub-paragraphs (2) and (3) below.

2

Where by reason of any conduct—

a

a person is convicted of an offence (whether under this Part of this Act or otherwise), or

b

a person is assessed to a penalty under paragraph 18 above,

that conduct shall not also give rise to liability to a penalty under the regulations.

3

Sub-paragraph (1) above does not apply to any failure mentioned in paragraph 22 above.