PART 3TAXABLE DISPOSALS MADE AT AUTHORISED LANDFILL SITES
CHAPTER 2TAX CHARGEABLE ON TAXABLE DISPOSALS
Taxable weight of material
20Determination of weight of material by operator
I21
The operator of an authorised landfill site must determine the weight of the material in a taxable disposal by using a weighbridge.
I22
The operator must ensure, for the purposes of subsection (1)—
a
that the material is weighed on the weighbridge before the disposal is made, and
b
that the weighbridge meets each requirement in weights and measures legislation that applies to the weighbridge (if any).
I13
The operator of an authorised landfill site may make an application to WRA for approval to use an alternative method to determine the weight of the material in a taxable disposal.
I14
An application must—
a
be made in such manner,
b
contain such information, and
c
be accompanied by such documents,
as may be specified by WRA (either generally or in a particular case).
I15
Where the operator makes an application for approval—
a
WRA must issue a notice to the operator of its decision on the application, and
b
if WRA gives approval, the notice must set out the details of the approval.
I16
An approval—
a
may relate to all the taxable disposals in respect of which the application is made, or to particular descriptions of those taxable disposals only;
b
may be unconditional or subject to conditions;
c
may be given for a fixed period or an unlimited period;
d
may be varied or revoked at any time by issuing a notice to the operator.
I27
If WRA gives the operator approval to use an alternative method to determine the weight of the material in a taxable disposal, the operator—
a
must use that method in relation to the disposal (instead of the method described in subsection (1)), and
b
must do so in accordance with any condition to which the approval is subject.
I28
In this section, “weights and measures legislation” means the Weights and Measures Act 1985 (c. 72) and regulations made (in whole or in part) under that Act.