Penalties relating to calculation of taxable weight of materialE+W
61Penalty for failure to determine weight properlyE+W
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.
Commencement Information
I1S. 61 in force at 1.4.2018 by S.I. 2018/35, art. 3
62Penalty for applying water discount incorrectlyE+W
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.
Commencement Information
I2S. 62 in force at 1.4.2018 by S.I. 2018/35, art. 3
63Assessment of penalties under sections 61 and 62E+W
(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.
Commencement Information
I3S. 63 in force at 1.4.2018 by S.I. 2018/35, art. 3