PART 5SUPPLEMENTARY PROVISION
CHAPTER 4PENALTIES UNDER THIS ACT
Penalties relating to calculation of taxable weight of material
I161Penalty for failure to determine weight properly
An operator of an authorised landfill site who fails to determine the weight of the material in a taxable disposal in accordance with section 20 is liable to a penalty not exceeding £500 in respect of each taxable disposal to which the failure relates.
I262Penalty for applying water discount incorrectly
Where the operator of an authorised landfill site, in calculating the taxable weight of the material in a taxable disposal—
a
applies a discount without having approval under section 21 to do so, or
b
applies a discount which is greater than the discount approved under section 21,
the operator is liable to a penalty not exceeding £500 in respect of each taxable disposal to which a discount is applied in either of those ways.
I363Assessment of penalties under sections 61 and 62
1
Where the operator of an authorised landfill site becomes liable to a penalty under section 61 or 62, WRA must—
a
assess the penalty, and
b
issue a notice to the person of the penalty assessed.
2
An assessment of a penalty under section 61 or 62 may be combined with an assessment to tax.
3
An assessment of a penalty under section 61 or 62 must be made within the period of 12 months beginning with the day on which WRA first believed that the operator was liable to the penalty.