C1Part III Landfill Tax
Interpretation
70 Interpretation: other provisions.
1
Unless the context otherwise requires—
“accounting period” shall be construed in accordance with section 49 above;
“appeal tribunal” means a VAT and duties 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;
F1“the Environment Agency” means the body established by section 1 of the Environment Act 1995; F2
“material” means material of all kinds, including objects, substances and products of all kinds;
“prescribed” means prescribed by an order or regulations under this Part;
“registrable person” has the meaning given by section 47(10) above;
F1“the Scottish Environment Protection Agency” means the body established by section 20 of the Environment Act l995; F3
“tax” means landfill tax;
“taxable disposal” has the meaning given by section 40 above.
2
A landfill disposal is a disposal—
a
of material as waste, and
b
made by way of landfill.
F42A
A local authority is —
a
the council of a county, county borough, district, London borough, parish or group of parishes (or, in Wales, community or group of communities);
b
the Common Council of the City of London;
c
as respects the Temples, the Sub-Treasurer of the Inner Temple and the Under-Treasurer of the Middle Temple respectively;
d
the council of the Isles of Scilly;
e
any joint committee or joint board established by two or more of the foregoing;
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 sections 64 to 69 above apply for the purposes of this Part.
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)