Part IIILandfill Tax
Miscellaneous
62Taxable disposals: regulations
1
For the purposes of this Part, regulations may make provision under this section in relation to a disposal which is a taxable disposal (or would be apart from the regulations).
2
The regulations may provide that if particular conditions are fulfilled—
a
the disposal shall be treated as not being a taxable disposal, or
b
the disposal shall, to the extent found in accordance with prescribed rules, be treated as not being a taxable disposal.
3
The regulations may provide that if particular conditions are fulfilled—
a
the disposal shall be treated as made at a time which is found in accordance with prescribed rules and which falls after the time when it would be regarded as made apart from the regulations, or
b
the disposal shall, to the extent found in accordance with prescribed rules, be treated as made at a time which is found in accordance with prescribed rules and which falls after the time when it would be regarded as made apart from the regulations.
4
In finding the time when the disposal would be regarded as made apart from the regulations, section 61(1) above and any direction under section 61(3) above shall be taken into account.
5
The regulations may be framed by reference to—
a
conditions specified in the regulations or by the Commissioners or by an authorised person, or
b
any combination of such conditions;
and the regulations may specify conditions, or allow conditions to be specified, generally or with regard to particular cases.
6
The regulations may make provision under subsections (2)(b) and (3)(b) above in relation to the same disposal.
7
The regulations may only provide that a disposal is to be treated as not being a taxable disposal if or to the extent that—
a
the disposal is a temporary one pending the incineration or recycling of the material concerned, or pending the removal of the material for use elsewhere, or pending the sorting of the material with a view to its removal elsewhere or its eventual disposal, and
b
the temporary disposal is made in an area designated for the purpose by an authorised person.