(1) The weight of the material disposed of on a taxable disposal shall be determined in accordance with regulations.
(2) The regulations may—
(a) prescribe rules for determining the weight;
(b) authorise rules for determining the weight to be specified by the Commissioners in a prescribed manner;
(c) authorise rules for determining the weight to be agreed by the person liable to pay the tax and an authorised person.
(3) The regulations may in particular prescribe, or authorise the specification or agreement of, rules about—
(a) the method by which the weight is to be determined;
(b) the time by reference to which the weight is to be determined;
(c) the discounting of constituents (such as water).
(4) The regulations may include provision that a specification authorised under subsection (2)(b) above may provide—
(a) that it is to have effect only in relation to disposals of such descriptions as may be set out in the specification;
(b) that it is not to have effect in relation to particular disposals unless the Commissioners are satisfied that such conditions as may be set out in the specification are met in relation to the disposals;
and the conditions may be framed by reference to such factors as the Commissioners think fit (such as the consent of an authorised person to the specification having effect in relation to disposals).
(5) The regulations may include provision that—
(a) where rules are agreed as mentioned in subsection (2)(c) above, and
(b) the Commissioners believe that they should no longer be applied because they do not give an accurate indication of the weight or they are not being fully observed or for some other reason,
the Commissioners may direct that the agreed rules shall no longer have effect.
(6) The regulations shall be so framed that where in relation to a given disposal—
(a) no specification of the Commissioners has effect, and
(b) no agreed rules have effect,
the weight shall be determined in accordance with rules prescribed in the regulations.
(1) A person carries out a taxable activity if the person—
(a) makes a taxable disposal (whether or not at a landfill site),
(b) permits a taxable disposal to be made at a landfill site, or
(c) knowingly causes or knowingly permits a taxable disposal to be made elsewhere than at a landfill site,
and the person is liable to pay tax in respect of the disposal.
(2) Where—
(a) a taxable disposal is made at a landfill site, and
(b) it is made without the knowledge of the person who is liable to pay tax in respect of it,
that person shall for the purposes of subsection (1)(b) be taken to permit the disposal.
(1) Unless the context otherwise requires—
“accounting period” shall be construed in accordance with section 49 above;
“appeal tribunal” means the 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;
“disposal” and “dispose of” shall be construed in accordance with section 40A;
“the Environment Agency” means the body established by section 1 of the Environment Act 1995;
“fines” means particles produced by a waste treatment process that involves an element of mechanical treatment;
“HMRC” means Her Majesty’s Revenue and Customs;
“landfill site” has the meaning given by section 40(4);
“material” means material of all kinds, including objects, substances and products of all kinds;
“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);
“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;
“registered person” and “registrable person” have the meaning given by section 47(10) above;
...
“tax” means landfill tax;
“taxable disposal” has the meaning given by section 40 above.
“taxable person” means a person who is liable to pay tax on a taxable disposal.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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 68 and 69 above apply for the purposes of this Part.
(1) The power to make an order under section 57 above shall be exercisable by the Commissioners, and the power to make an order under any other provision of this Part shall be exercisable by the Treasury.
(2) Any power to make regulations under this Part shall be exercisable by the Commissioners.
(3) Any power to make an order or regulations under this Part shall be exercisable by statutory instrument.
(4) An order to which this subsection applies shall be laid before the House of Commons; and unless it is approved by that House before the expiration of a period of 28 days beginning with the date on which it was made it shall cease to have effect on the expiration of that period, but without prejudice to anything previously done under the order or to the making of a new order.
(5) In reckoning any such period as is mentioned in subsection (4) above no account shall be taken of any time during which Parliament is dissolved or prorogued or during which the House of Commons is adjourned for more than four days.
(6) A statutory instrument containing an order or regulations under this Part (other than an order under section 57 above or an order to which subsection (4) above applies) shall be subject to annulment in pursuance of a resolution of the House of Commons.
(7) Subsection (4) above applies to—
(za) an order under section 40A which has the result that anything which would not otherwise be a taxable disposal is a taxable disposal;
(a) an order under section 42(3) above providing for material which would otherwise be qualifying material not to be qualifying material;
(aa) an order under section 42(3A) providing for fines which would otherwise be qualifying fines not to be qualifying fines;
(b) an order under section 46 above which produces the result that a disposal which would otherwise not be a taxable disposal is a taxable disposal;
(c) an order under section 63(5) above other than one which provides only that an earlier order under section 63(5) is not to apply to material;
(cza) an order under section 63A(2) other than one which provides only that an earlier order under section 63A(2) is not to apply to fines;
(ca) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(cb) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(8) Any power to make an order or regulations under this Part—
(a) may be exercised as regards prescribed cases or descriptions of case;
(b) may be exercised differently in relation to different cases or descriptions of case.
(9) An order or regulations under this Part may include such supplementary, incidental, consequential or transitional provisions as appear to the Treasury or the Commissioners (as the case may be) to be necessary or expedient.
(10) No specific provision of this Part about an order or regulations shall prejudice the generality of subsections (8) and (9) above.
(1) The charge to tax under Schedule C is abolished—
(a) for the purposes of income tax, for the year 1996-97 and subsequent years of assessment;
(b) for the purposes of corporation tax, for accounting periods ending after 31st March 1996.
(2) Schedule 7 to this Act (which, together with Chapter II of this Part of this Act, makes provision for imposing a charge under Schedule D on descriptions of income previously charged under Schedule C, and makes connected amendments) shall have effect.