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

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;

  • F7“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;

  • F7“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);

  • F7“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;

  • F8“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.

  • F7“taxable person” means a person who is liable to pay tax on a taxable disposal.

F102

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F92A

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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 F11sections 68 and 69 above apply for the purposes of this Part.