63AQualifying fines: special provisions

1

This section applies for the purposes of section 42.

2

An order may provide that fines must not be treated as qualifying fines unless prescribed conditions are met.

3

A condition may relate to any matter the Treasury think fit.

4

The conditions may include conditions making provision about—

a

the production of a document which includes a statement of the nature of the fines;

b

carrying out a specified test on fines proposed to be disposed of as qualifying fines;

c

the frequency with which tests are to be carried out on any fines proposed to be disposed of as qualifying fines;

d

the frequency with which tests are to be carried out on any fines that come from a particular source and are proposed to be disposed of as qualifying fines;

e

the steps to be taken by operators of landfill sites in relation to persons sending fines to be disposed of as qualifying fines.

5

The conditions may enable provision to be made by notices issued by the Commissioners in accordance with such provision as is made in the conditions.

6

A notice issued as described in subsection (5) may be revoked by a notice issued in the same way.

7

If an order includes provision falling within subsection (4)(b), the Commissioners may direct a person to carry out such a test in relation to any fines proposed to be disposed of as qualifying fines.

8

In this section “specified” means specified in—

a

a condition prescribed under subsection (2), or

b

a notice issued as described in subsection (5).