SCHEDULES

C1SCHEDULE 5 Landfill Tax

Annotations:
Modifications etc. (not altering text)

Part IV Criminal Penalties

Criminal penalties

16

1

A person guilty of an offence under paragraph 15(1) above is liable—

a

on summary conviction, to a penalty of F1the statutory maximumF1£20,000 or of three times the amount of the tax, whichever is the greater, or to imprisonment for a term not exceeding six months or to both;

b

on conviction on indictment, to a penalty of any amount or to imprisonment for a term not exceeding F614 years or to both.

2

The reference in sub-paragraph (1) above to the amount of the tax shall be construed, in relation to tax itself or a payment falling within paragraph 15(2) above, as a reference to the aggregate of—

a

the amount (if any) falsely claimed by way of credit, and

b

the amount (if any) by which the gross amount of tax was falsely understated.

3

A person guilty of an offence under paragraph 15(3) or (4) above is liable—

a

on summary conviction, to a penalty of F2the statutory maximumF2£20,000 (or, where sub-paragraph (4) below applies, to the alternative penalty there specified if it is greater) or to imprisonment for a term not exceeding six months or to both;

b

on conviction on indictment, to a penalty of any amount or to imprisonment for a term not exceeding F714 years or to both.

4

Where—

a

the document referred to in paragraph 15(3) above is a return required under this Part of this Act, or

b

the information referred to in paragraph 15(4) above is contained in or otherwise relevant to such a return,

the alternative penalty is a penalty equal to three times the aggregate of the amount (if any) falsely claimed by way of credit and the amount (if any) by which the gross amount of tax was understated.

5

A person guilty of an offence under paragraph 15(5) above is liable—

a

on summary conviction, to a penalty of F3the statutory maximumF3£20,000 (or, if greater, three times the amount of any tax that was or was intended to be evaded by his conduct) or to imprisonment for a term not exceeding six months or to both;

b

on conviction on indictment, to a penalty of any amount or to imprisonment for a term not exceeding F814 years or to both;

and paragraph 15(2) and sub-paragraph (2) above shall apply for the purposes of this sub-paragraph as they apply respectively for the purposes of paragraph 15(1) and sub-paragraph (1) above.

6

A person guilty of an offence under paragraph 15(6) above is liable on summary conviction to a penalty of F4level 5 on the standard scaleF4£20,000 or three times the amount of the tax, whichever is the greater.

7

A person guilty of an offence under paragraph 15(7) above is liable on summary conviction to a penalty of F5level 5 on the standard scaleF5£20,000.

8

In this paragraph—

a

“credit” means credit for which provision is made by regulations under section 51 of this Act;

b

“the gross amount of tax” means the total amount of tax due before taking into account any deduction for which provision is made by regulations under section 51(2) of this Act.