Determination of weight by the CommissionersU.K.
29.—(1) Paragraph (2) applies where it appears to the Commissioners that a person has—
(a)made an incorrect measurement of weight;
(b)obtained a measurement of weight from another person that is incorrect;
(c)failed to give the correct weight of any thing to the Commissioners;
(d)failed to weigh (or re-weigh) any thing when required to do so;
(e)failed to keep any records under this Chapter; or
(f)failed to comply, where applicable, with an agreed method or (as the case may be) with specified rules.
(2) The Commissioners may—
(a)determine the weight of any thing for purposes in or under the Act to the best of their judgement;
(b)substitute that determination for any measurement or calculation of weight made by any person; and
(c)notify the determination to that person.
(3) In making a determination under paragraph (2)(a), the Commissioners may—
(a)make estimates or assumptions;
(b)make comparisons between the thing to be weighed and products or materials that are similar in nature, and may rely on any evidence they may have as to the weight of such similar products or materials;
(c)rely on samples taken under paragraph 1 of Schedule 12 to the Act (plastic packaging tax: information and evidence);
(d)rely on any information or documents (including obtained in the course of an inspection) under any other power that applies for the purposes of plastic packaging tax.