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Part IIIU.K. Landfill Tax

Modifications etc. (not altering text)

C1Pt. III (ss. 39-71 applied (29.4.1996) by 1986 c. 45, Sch. 6 paras. 3B, 8B (as inserted (29.4.1996) by 1996 c. 8, s. 60, Sch. 5 Pt. III para. 12)

Pt. III (ss. 39-71) applied (31.7.1998) by 1998 c. 36, s. 148(4)

C2Pt. 3 saving for effect of 2012 c. 11, s. 31 (with application in accordance with art. 7 of the amending S.I.) by The Devolution of Landfill Tax (Consequential, Transitional and Saving Provisions) Order 2015 (S.I. 2015/599), art. 6

InterpretationU.K.

F164 Disposal of material as waste.U.K.

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Textual Amendments

F1Ss. 64-67 omitted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 12 para. 13

F165 Disposal by way of landfill.U.K.

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Textual Amendments

F1Ss. 64-67 omitted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 12 para. 13

F165APrescribed landfill site activities to be treated as disposalsU.K.

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Textual Amendments

F1Ss. 64-67 omitted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 12 para. 13

F166 Landfill sites.U.K.

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Textual Amendments

F1Ss. 64-67 omitted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 12 para. 13

F167 Operators of landfill sites.U.K.

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Textual Amendments

F1Ss. 64-67 omitted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 12 para. 13

68 Weight of material disposed of.U.K.

(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.

69 Taxable activities.U.K.

[F2(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 [F3at 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 [F4subsection (1)(b)] be taken to permit the disposal.

Textual Amendments

F2S. 69(1) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 9(2)

F3Words in s. 69(2)(a) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 9(3)(a)

F4Words in s. 69(2) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 9(3)(b)

70 Interpretation: other provisions.U.K.

(1)Unless the context otherwise requires—

F13(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F14(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 [F15sections 68 and] 69 above apply for the purposes of this Part.

Textual Amendments

F6Words in s. 70(1) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 14(2)

F7S. 70(1): definitions of “the Environment Agency” and “the Scottish Environment Protection Agency” inserted (1.8.1996) by S.I. 1996/1529, art. 5(a)(b)

F8Words in s. 70(1) inserted (with effect in accordance with Sch. 15 para. 8 of the amending Act) by Finance Act 2015 (c. 11), Sch. 15 para. 5

F11Words in s. 70(1) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 20

F12Words in s. 70(1) omitted (with effect in accordance with s. 31(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(c), Sch. 4 para. 4(a); S.I. 2015/638, art. 2

F13S. 70(2) omitted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 12 para. 14(3)

F14S. 70(2A) omitted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 12 para. 14(3)

F15Words in s. 70(4) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 14(4)