C1C2C3Part III Landfill Tax
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
Pt. 3 modified (1.4.2018) by Finance Act 2018 (c. 3), Sch. 12 paras. 31, 34
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.
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)