SCHEDULES

C1SCHEDULE 5 Landfill Tax

Annotations:
Modifications etc. (not altering text)

Part VII Miscellaneous

Service of notices etc.

39

1

This paragraph applies to directions, specifications and conditions which the Commissioners or an authorised person may give or impose under any provision of this Part.

2

A direction, specification or condition given or imposed by the Commissioners may be withdrawn or varied by them.

3

A direction, specification or condition given or imposed by an authorised person may be withdrawn or varied by him or by another authorised person.

4

No direction, specification or condition shall have effect as regards any person it is intended to affect unless—

a

a notice containing it is served on him, or

b

other reasonable steps are taken with a view to bringing it to his attention.

5

No withdrawal or variation of a direction, specification or condition shall have effect as regards any person the withdrawal or variation is intended to affect unless—

a

a notice containing the withdrawal or variation is served on him, or

b

other reasonable steps are taken with a view to bringing the withdrawal or variation to his attention.