Part IU.K. Excise Duties

Alcoholic liquor dutiesU.K.

1 Spirits: rate of duty.U.K.

(1)In section 5 of the M1Alcoholic Liquor Duties Act 1979 (spirits), for “£20.60” there shall be substituted “ £19.78 ”.

(2)This section shall be deemed to have come into force at 6 o’clock in the evening of 28th November 1995.

2 Wine and made-wine: rates.U.K.

(1)In the Table of rates of duty in Schedule 1 to the Alcoholic Liquor Duties Act 1979 (wine and made-wine)—

(a)in Part I of the Table for “200.64”, where it appears as the rate for wine or made-wine of a strength exceeding 15 per cent. but not exceeding 22 per cent., there shall be substituted “ 187.24 ”; and

(b)in Part II of that Table (wine or made-wine of a strength exceeding 22 per cent.), for “20.60” there shall be substituted “ 19.78 ”.

(2)Paragraph (a) of subsection (1) above shall be deemed to have come into force on 1st January 1996 and paragraph (b) shall be deemed to have come into force at 6 o’clock in the evening of 28th November 1995.

3 Cider: rate of duty.U.K.

(1)In subsection (1) of section 62 of the M2Alcoholic Liquor Duties Act 1979 (cider), for “rate of £23.78 per hectolitre” there shall be substituted “ rates shown in subsection (1A) below. ”

(2)After that subsection there shall be inserted the following subsection—

“(1A)The rates at which the duty shall be charged are—

(a)£35.67 per hectolitre in the case of cider of a strength exceeding 7.5 per cent.; and

(b)£23.78 per hectolitre in any other case.”

(3)This section shall come into force on 1st October 1996.

Hydrocarbon oil dutiesU.K.

4 Rates of duty and rebate.U.K.

(1)In section 6(1) of the M3Hydrocarbon Oil Duties Act 1979, for “£0.3614” (duty on light oil) and “£0.3132” (duty on heavy oil) there shall be substituted “ £0.3912 ” and “ £0.3430 ”, respectively.

(2)In section 8(3) of that Act (duty on road fuel gas), for “£0.3314” there shall be substituted “ £0.2817 ”.

(3)In section 11(1) of that Act (rebate on heavy oil), for “£0.0166” (fuel oil) and “£0.0214” (gas oil) there shall be substituted “ £0.0181 ” and “ £0.0233 ”, respectively.

F1(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6)In section 14(1) of that Act (rebate on light oil for use as furnace fuel), for “£0.0166” there shall be substituted “ £0.0181 ”.

(7)Subsections (1) to (3) and (6) above shall be deemed to have come into force at 6 o’clock in the evening of 28th November 1995; and subsection (4) above shall come into force on 15th May 1996.

5 Misuse of rebated kerosene.U.K.

(1)The M4Hydrocarbon Oil Duties Act 1979 shall be amended as mentioned in subsections (2) to (5) below.

(2)In section 11(1) (rebate on heavy oil), for “and 13” there shall be substituted “ 13, 13AA and 13AB ”.

(3)In section 12(2) (restriction on use of rebated heavy oil for road vehicles), after “allowed” there shall be inserted “ (whether under section 11(1) above or 13AA(1) below) ”.

(4)After section 13 there shall be inserted the following sections—

“13AA Restrictions on use of rebated kerosene.

(1)If, on the delivery of kerosene for home use, it is intended to use the kerosene as fuel for—

(a)an engine provided for propelling an excepted vehicle, or

(b)an engine which is used neither for propelling a vehicle nor for heating,

a declaration shall be made to that effect and thereupon rebate shall be allowed at the rate for rebated gas oil which is then in force, instead of at the rate then in force under section 11(1)(c) above.

(2)Subject to subsection (3) below, no kerosene on whose delivery for home use a rebate at the rate given by section 11(1)(c) above has been allowed shall—

(a)be used as fuel for an engine provided for propelling an excepted vehicle;

(b)be used as fuel for an engine which is used neither for propelling a vehicle nor for heating; or

(c)be taken into the fuel supply of an engine falling within paragraph (a) or (b) above.

(3)Subsection (2) above does not apply to any quantity of kerosene in respect of which there has been paid to the Commissioners an amount equal to duty on the same quantity of gas oil at the rate for rebated gas oil which is in force at the time of the payment.

(4)A payment under subsection (3) above shall be made in accordance with regulations made under section 24(1) below for the purposes of this section.

(5)For the purposes of this section and section 13AB below—

(6)For the purposes of this section and section 13AB below the rate for rebated gas oil which is in force at any time is the rate of duty which at that time is in force under section 6(1) above in the case of heavy oil as reduced by the rate of rebate allowable at that time under section 11(1)(b) above.

13AB Penalties for misuse of kerosene.

(1)If a person uses kerosene in contravention of section 13AA(2) above—

(a)the Commissioners may recover from him, in respect of the quantity of kerosene used, an amount equal to duty on the same quantity of gas oil at the rate for rebated gas oil which is in force at the time of the contravention;

(b)his use of the kerosene shall attract a penalty under section 9 of the M5Finance Act 1994 (civil penalties); and

(c)if he uses the kerosene with the relevant intent, he shall be guilty of an offence.

(2)If a person is liable for kerosene being taken into a fuel supply of an engine in contravention of section 13AA(2) above—

(a)the Commissioners may recover from him, in respect of the quantity of kerosene taken into the fuel supply, an amount equal to duty on the same quantity of gas oil at the rate for rebated gas oil which is in force at the time of the contravention;

(b)his becoming so liable shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties); and

(c)if he has the relevant intent in relation to the kerosene being taken into the fuel supply, he shall be guilty of an offence.

(3)For the purposes of subsection (2) above, a person is liable for kerosene being taken into a fuel supply of an engine if at the time—

(a)he has the charge of the engine; or

(b)subject to subsection (4) below, he is the owner of the engine.

(4)If a person other than the owner is for the time being entitled to possession of the engine, that other person and not the owner is liable.

(5)If—

(a)a person supplies kerosene having reason to believe that it will be put to a particular use, and

(b)that use is one which, if a payment is not made under subsection (3) of section 13AA above, will contravene subsection (2) of that section,

his supplying the kerosene shall attract a penalty under section 9 of the M6Finance Act 1994 (civil penalties) and, if he makes the supply with the relevant intent, he shall be guilty of an offence.

(6)In this section “the relevant intent” means the intent that the restrictions imposed by section 13AA(2) above shall be contravened.

(7)A person guilty of an offence under this section shall be liable—

(a)on summary conviction, to a penalty of the statutory maximum, or to imprisonment for a term not exceeding 6 months, or to both;

(b)on conviction on indictment, to a penalty of any amount, or to a term of imprisonment not exceeding 7 years, or to both.

(8)Any kerosene falling within subsection (9) or (10) below is liable to forfeiture.

(9)Kerosene falls within this subsection if it is taken into a fuel supply in contravention of section 13AA(2) above.

(10)Kerosene falls within this subsection if—

(a)it has been supplied in circumstances in which there is reason to believe that it will be put to a particular use; and

(b)that use is one which, if payment is not made under subsection (3) of section 13AA above, will contravene subsection (2) of that section.”

F2(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6)This section shall have effect in relation to cases where kerosene is—

(a)used as fuel, or

(b)taken into a fuel supply,

on or after such day as the Commissioners of Customs and Excise may by order made by statutory instrument appoint.

6 Mixing of rebated oil.U.K.

(1)The M7Hydrocarbon Oil Duties Act 1979 shall be amended as mentioned in subsections (2) to (4) below.

(2)In section 20 (contaminated or accidentally mixed oil), after subsection (3) there shall be inserted the following subsection—

“(4)The power to make a payment to a person under subsection (2) above in relation to oils that have become accidentally mixed does not apply in relation to a mixture in respect of which he is liable to pay duty under section 20AAA below.”

(3)After section 20A there shall be inserted the following sections—

“20AAA Mixing of rebated oil.

(1)Where—

(a)a mixture which is leaded or unleaded petrol is produced in contravention of Part I of Schedule 2A to this Act, and

(b)the mixture is not produced as a result of approved mixing,

a duty of excise shall be charged on the mixture.

(2)Where—

(a)a mixture of heavy oils is produced in contravention of Part II of Schedule 2A to this Act,

(b)the mixture is not produced as a result of approved mixing, and

(c)the mixture is supplied for use as fuel for a road vehicle or an excepted vehicle,

a duty of excise shall be charged on the mixture.

(3)The person liable to pay the duty charged under subsection (1) above is the person producing the mixture.

(4)The person liable to pay the duty charged under subsection (2) above is the person supplying the mixture.

(5)The Commissioners may exempt a person from liability to pay duty charged under this section in respect of the production or supply of a mixture if they are satisfied—

(a)that the mixture has been produced or (as the case may be) supplied accidentally; and

(b)that, having regard to all the circumstances, the person should be exempted from liability to pay the duty.

(6)Part III of Schedule 2A to this Act makes provision with respect to rates and amounts of duty charged under this section.

(7)In this section—

• “approved mixing” has the meaning given by section 20A(5) above; and

• “excepted vehicle” means a vehicle which is an excepted vehicle under any provision of Schedule 1 to this Act.

20AAB Mixing of rebated oil: supplementary.

(1)A person who—

(a)produces a mixture on which duty is charged under section 20AAA(1) above, or

(b)supplies a mixture on which duty is charged under section 20AAA(2) above,

must notify the Commissioners that he has done so within the period of seven days beginning with the date on which he produced or (as the case may be) supplied the mixture.

(2)A person is not required to give a notification under subsection (1) above if, before he produced or (as the case may be) supplied the mixture, he notified the Commissioners that he proposed to do so.

(3)Notification under subsection (1) or (2) above must be given in such form and in such manner, and must contain such particulars, as the Commissioners may direct.

(4)Subject to subsection (7) below, where it appears to the Commissioners—

(a)that a person has produced or supplied a mixture on which duty is charged under section 20AAA above, and

(b)that he is the person liable to pay the duty,

they may assess the amount of duty due from him to the best of their judgement and notify that amount to him or his representative.

(5)An assessment under subsection (4) above shall be treated as if it were an assessment under section 12(1) of the M8Finance Act 1994.

(6)The Commissioners may give a direction that a person who is, or expects to be, liable to pay duty charged under section 20AAA above—

(a)shall account for duty charged under that section by reference to such periods (“accounting periods”) as may be determined by or under the direction;

(b)shall make, in relation to accounting periods, returns in such form and at such times and containing such particulars as may be so determined;

(c)shall pay duty charged under that section at such times and in such manner as may be so determined.

(7)The power to make an assessment under subsection (4) above does not apply in relation to a person who is for the time being subject to a direction under subsection (6) above.

(8)Where any person—

(a)fails to give a notification which he is required to give under subsection (1) above, or

(b)fails to comply with a direction under subsection (6) above,

his failure shall attract a penalty under section 9 of the M9Finance Act 1994 (civil penalties).”

(4)After Schedule 2 there shall be inserted the Schedule set out in Schedule 1 to this Act.

(5)This section and Schedule 1 to this Act shall have effect in relation to—

(a)the production on or after the appointed day of a mixture which is leaded or unleaded petrol; and

(b)the supply on or after the appointed day of a mixture of heavy oils;

and “the appointed day” here means such day as the Commissioners of Customs and Excise may by order made by statutory instrument appoint.

7 Marked oil used as fuel for road vehicles.U.K.

(1)After section 24 of the M10Hydrocarbon Oil Duties Act 1979 (control of use of duty free and rebated oil) there shall be inserted the following section—

“24A Penalties for misuse of marked oil.

(1)Marked oil shall not be used as fuel for a road vehicle.

(2)For the purposes of this section marked oil is any hydrocarbon oil in which a marker is present which is for the time being designated by regulations made by the Commissioners under subsection (3) below.

(3)The Commissioners may for the purposes of this section designate any marker which appears to them to be used for the purposes of the law of any place (whether within or outside the United Kingdom) for identifying hydrocarbon oil that is not to be used as fuel for road vehicles, or for road vehicles of a particular description.

(4)For the purposes of this section marked oil shall be taken to be used as fuel for a road vehicle if, but only if, it is used as fuel for the engine provided for propelling the vehicle or for an engine which draws its fuel from the same supply as that engine.

(5)Where a person uses any hydrocarbon oil in contravention of subsection (1) above, his use of the oil shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).

(6)If a person who uses any marked oil in contravention of subsection (1) above does so in the knowledge that the oil he is using is marked oil, he shall be guilty of an offence and liable—

(a)on summary conviction, to a penalty of the statutory maximum, or to imprisonment for a term not exceeding 6 months, or to both;

(b)on conviction on indictment, to a penalty of any amount, or to a term of imprisonment not exceeding 7 years, or to both.

(7)Any marked oil which is in a road vehicle as part of the fuel supply for the engine which propels the vehicle shall be liable to forfeiture.

(8)Where in any proceedings relating to this section a question arises as to the nature of any substance present at any time in any hydrocarbon oil—

(a)a certificate of the Commissioners to the effect that that substance is or was a marker designated for the purposes of this section shall be sufficient, unless the contrary is shown, for establishing that fact; and

(b)any document purporting to be such a certificate shall be taken to be one unless it is shown not to be.”

(2)In section 24(1) of that Act (purposes for which regulations may be made), for “or section 19A above” there shall be inserted “ , section 19A or section 24A of this Act ”.

8 Relief for marine voyages.U.K.

(1)The following provisions of the M11Hydrocarbon Oil Duties Act 1979 are hereby repealed—

(a)section 18 (fuel for ships in home waters), and

(b)in subsection (1) of section 19 (fuel used in fishing boats, etc.), paragraph(a) and the words from “by the owner” to “be”.

(2)This section shall come into force on such day as the Commissioners of Customs and Excise may by order made by statutory instrument appoint.

Tobacco products dutyU.K.

9 Rates of duty.U.K.

(1)For the Table of rates of duty in Schedule 1 to the M12Tobacco Products Duty Act 1979 there shall be substituted—

(2)This section shall be deemed to have come into force at 6 o’clock in the evening of 28th November 1995.

Betting duties: ratesU.K.

10 General betting duty.U.K.

(1)In section 1(2) of the M13Betting and Gaming Duties Act 1981 (rate of general betting duty), for “7.75 per cent.” there shall be substituted “ 6.75 per cent. ”

(2)This section shall apply in relation to bets made on or after 1st March 1996.

11 Pool betting duty.U.K.

In section 7(1) of the M14Betting and Gaming Duties Act 1981 (rate of pool betting duty), for “32.50 per cent” there shall be substituted—

(a)in relation to bets the stake money on which has been or is paid on or after 3rd December 1995 and before the first Sunday to follow the day on which this Act is passed, “ 27.50 per cent. ”; and

(b)in relation to bets the stake money on which is paid on or after that first Sunday, “ 26.50 per cent. ”

Amusement machine licence dutyU.K.

12 Licences for machines as well as premises.U.K.

(1)In subsection (1) of section 21 of the M15Betting and Gaming Duties Act 1981 (requirement for amusement machine licence with respect to premises), at the end there shall be inserted “ or the machine ”.

(2)In subsection (2) of that section (licences to be known as amusement machine licences), at the end there shall be inserted “ and, if it is granted with respect to a machine, rather than with respect to premises, as a special amusement machine licence. ”

(3)After subsection (3) of that section there shall be inserted the following subsections—

“(3AA)A special amusement machine licence shall not be granted except where—

(a)the machine with respect to which it is granted is of a description of machine for which special amusement machine licences are available;

(b)such conditions as may be prescribed by regulations made by the Commissioners are satisfied in relation to the application for the licence, the machine and the person by whom the application is made; and

(c)the licence is for twelve months.

(3AB)Special amusement machine licences shall be available for amusement machines of each of the following descriptions—

(a)machines that are not gaming machines; and

(b)small prize machines.”

(4)In section 24(4) of that Act (provision of unlicensed machines), at the end there shall be inserted “ or the machines ”.

(5)In paragraph 4 of Schedule 4 to that Act (seasonal licences), after sub-paragraph (7) there shall be inserted the following sub-paragraph—

“(7AA)Sub-paragraphs (4) and (5) above shall have effect where—

(a)an amusement machine is provided on any premises at any time in a winter period, and

(b)the provision of that machine on those premises at that time is authorised by a special amusement machine licence,

as if an amusement machine licence had been granted in respect of those premises for that winter period.”

(6)Paragraph 5 of that Schedule shall become sub-paragraph (1) of that paragraph, and after that sub-paragraph there shall be inserted the following sub-paragraphs—

“(2)Regulations may provide for this Schedule to have effect in relation to special amusement machine licences with such exceptions, adaptations and modifications as may be prescribed.

(3)Without prejudice to the generality of sub-paragraphs (1) and (2) above, regulations may include provision requiring—

(a)a special amusement machine licence to be displayed on such premises and in such manner, and

(b)the machine to which such a licence relates to bear such labels and marks,

as may be determined by directions given, in accordance with the regulations, by the Commissioners.”

Air passenger dutyU.K.

13 Pleasure flights.U.K.

(1)In section 31 of the M16Finance Act 1994 (air passenger duty: exceptions for certain passengers) after subsection (4) there shall be inserted—

“(4A)A passenger is not a chargeable passenger in relation to a flight if under his agreement for carriage (whether or not it is evidenced by a ticket)—

(a)the flight is to depart from and return to the same airport, and

(b)the duration of the flight (excluding any period during which the aircraft’s doors are open for boarding or disembarkation) is not to exceed 60 minutes.”

(2)In section 32 of that Act (change of circumstances after ticket issued etc.)—

(a)in subsection (1) (which provides that that section applies where a person’s agreement for carriage is evidenced by a ticket) for the words “This section applies” there shall be substituted the words “ Subsections (2) and (3) below apply ”;

(b)after subsection (3) there shall be added—

“(4)Where—

(a)at the time a passenger’s flight begins, by virtue of section 31(4A) above he would not (assuming there is no change of circumstances) be a chargeable passenger in relation to the flight, and

(b)by reason only of a change of circumstances not attributable to any act or default of his, the flight does not return to the airport from which it departed or exceeds 60 minutes in duration (excluding any period during which the aircraft’s doors are open for boarding or disembarkation),

he shall not by reason of the change of circumstances be treated as a chargeable passenger in relation to that flight.”

Vehicle excise dutyU.K.

14 Increase in general rate.U.K.

(1)In Schedule 1 to the M17Vehicle Excise and Registration Act 1994 (annual rates of duty), in paragraph 1(2) (the general rate), for “£135” there shall be substituted “ £140 ”.

(2)Subsection (1) above applies in relation to licences taken out after 28th November 1995.

15 Electrically propelled vehicles.U.K.

F3(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)In section 62 of that Act (definitions), after subsection (1) there shall be inserted the following subsection—

“(1A)For the purposes of this Act, a vehicle is not an electrically propelled vehicle unless the electrical motive power is derived from—

(a)a source external to the vehicle, or

(b)an electrical storage battery which is not connected to any source of power when the vehicle is in motion.”

(4)Subsections (1) to (3) above apply in relation to licences taken out after 28th November 1995.

(5)In Schedule 2 to that Act (exemptions), after paragraph 2 there shall be inserted the following paragraph—

2A(1)An electrically assisted pedal cycle is an exempt vehicle.

(2)For the purposes of sub-paragraph (1) an electrically assisted pedal cycle is a vehicle of a class complying with such requirements as may be prescribed by regulations made by the Secretary of State for the purposes of this paragraph.”

16 Steam powered vehicles etc.U.K.

(1)In Schedule 1 to the Vehicle Excise and Registration Act 1994 (annual rates of duty), after paragraph 4E there shall be inserted the following paragraph—

“4EEA steam powered vehicle is a special concessionary vehicle.”

(2)In paragraph 3 of that Schedule (buses), in sub-paragraph (2)(b) (vehicles which are not buses), after “excepted vehicle” there shall be inserted “ or a special concessionary vehicle ”.

(3)In paragraph 4(2) of that Schedule (meaning of “special vehicle”), for “and is” there shall be substituted “ which is not a special concessionary vehicle and which is ”.

(4)In paragraph 5 of that Schedule (recovery vehicles), after sub-paragraph (5) there shall be inserted the following sub-paragraph—

“(5A)A vehicle is not a recovery vehicle if it is a special concessionary vehicle.”

(5)In paragraph 6(1) of that Schedule (vehicles used for exceptional loads), after paragraph (b) there shall be inserted—

“and which is not a special concessionary vehicle.”

F4(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(8)This section applies in relation to licences taken out after 28th November 1995.

17 Vehicles capable of conveying loads.U.K.

(1)Schedule 1 to the M18Vehicle Excise and Registration Act 1994 (annual rates of duty) shall be amended in accordance with subsections (2) to (8) below.

(2)In paragraph 4(2) (meaning of “special vehicle”), immediately before paragraph (c) there shall be inserted the following paragraph—

“(bb)a vehicle falling within sub-paragraph (2A) or (2B),”.

(3)After sub-paragraph (2) of paragraph 4 there shall be inserted the following sub-paragraphs—

“(2A)A vehicle falls within this sub-paragraph if—

(a)it is designed or adapted for use for the conveyance of goods or burden of any description; but

(b)it is not so used or is not so used for hire or reward or for or in connection with a trade or business.

(2B)A vehicle falls within this sub-paragraph if—

(a)it is designed or adapted for use with a semi-trailer attached; but

(b)it is not so used or, if it is so used, the semi-trailer is not used for the conveyance of goods or burden of any description.”

(4)In paragraph 9(2) (rigid goods vehicles which are subject to basic goods vehicle rate), after paragraph (b) there shall be inserted “and

(c)to any rigid goods vehicle which is used loaded only in connection with a person learning to drive the vehicle or taking a driving test,”.

(5)In paragraph 10(1) (trailer supplement), after “exceeding 12,000 kilograms” there shall be inserted “ , which does not fall within paragraph 9(2)(b) or (c) ”.

(6)In paragraph 11(2) (tractive units which are subject to basic goods vehicle rate), after paragraph (b) there shall be inserted “and

(c)to any tractive unit to which a semi-trailer is attached which is used loaded only in connection with a person learning to drive the tractive unit or taking a driving test,”.

(7)In paragraph 16(1) (cases where Part VIII of Schedule 1 does not apply), paragraph (b), and the word “or” immediately preceding it, shall be omitted.

(8)After paragraph 18 there shall be inserted the following paragraph—

“19 Other expressions

(1)In this Part “driving test” means any test of competence to drive mentioned in section 89(1) of the M19Road Traffic Act 1988.

(2)For the purposes of this Part a vehicle or a semi-trailer is used loaded if the vehicle or, as the case may be, the semi-trailer is used for the conveyance of goods or burden of any description.”

(9)In section 7 of the M20Vehicle Excise and Registration Act 1994 (issue of licences), in subsection (2) (declarations and particulars in relation to goods vehicles)—

(a)after “goods vehicle” there shall be inserted “ or a special vehicle ”; and

(b)after “goods vehicles” there shall be inserted “ or, as the case may be, special vehicles ”.

(10)After subsection (7) of that section there shall be inserted the following subsection—

“(8)In this section “special vehicle” has the same meaning as in paragraph 4 of Schedule 1.”

(11)Subject to subsection (13) below, subsections (1) to (8) above apply in relation to licences taken out after 28th November 1995.

(12)Subsection (13) below applies where a vehicle licence is taken out—

(a)on or before 28th November 1995, and

(b)at the rate applicable (at the time it is taken out) under Schedule 1 to the Vehicle Excise and Registration Act 1994.

(13)While the licence is in force duty shall not, by virtue of this section, become chargeable under section 15 of that Act (vehicle used in manner attracting higher rate).

(14)Subsections (9) and (10) above apply in relation to applications made after 28th November 1995.

(15)Paragraph 15 of Schedule 1 to that Act (which is unnecessary) shall be omitted.

18 Old vehicles.U.K.

(1)In Schedule 2 to the M21Vehicle Excise and Registration Act 1994 (exempt vehicles), immediately before paragraph 2 there shall be inserted the following paragraph—

1A(1)A vehicle of a description mentioned in sub-paragraph (2) is an exempt vehicle at any time if it was constructed more than 25 years before the beginning of the year in which that time falls.

(2)The descriptions of vehicles are—

(a)a vehicle in respect of which no annual rate is specified by any provision of Parts II to VIII of Schedule 1;

(b)a motorcycle which does not exceed 450 kilograms in weight unladen.

(3)In sub-paragraph (2)(b) “motorcycle” has the same meaning as in Part II of Schedule 1.”

(2)In Schedule 1 to that Act (annual rates of duty), in paragraph 1 (rate for vehicle for which no other rate is specified)—

(a)for paragraphs (a) and (b) of sub-paragraph (1) there shall be substituted “ the general rate ”; and

(b)sub-paragraphs (3) to (5) shall be omitted;

and, in paragraph 2 (motorcycles), sub-paragraph (2) shall be omitted.

(3)In section 2(4) of that Act (rate of duty for vehicle not currently in use and for which no previous licence issued), for the words from “whichever” to the end there shall be substituted “ the general rate currently specified in paragraph 1(2) of Schedule 1 ”.

(4)In that Act—

(a)in section 13 (trade licences), in subsection (3)(b),

(b)in section 13 as substituted under paragraph 8 of Schedule 4, in subsection (4)(b), and

(c)in section 36(3)(b) (additional liability where cheque dishonoured),

for “1(1)(a)” there shall be substituted “ 1 ”.

(5)This section has effect in relation to times after 28th November 1995.

19 Old vehicles: further provisions.U.K.

(1)In Schedule 2 to the M22Vehicle Excise and Registration Act 1994 (exempt vehicles), for paragraph 1A (inserted by section 18 above) there shall be substituted the following paragraph—

1A(1)Subject to sub-paragraph (2), a vehicle is an exempt vehicle at any time if it was constructed more than 25 years before the beginning of the year in which that time falls.

(2)A vehicle is not an exempt vehicle by virtue of sub-paragraph (1) if—

(a)an annual rate is specified in respect of it by any provision of Part III, V, VI, VII or VIII of Schedule 1; or

(b)it is a special vehicle, within the meaning of Part IV of Schedule 1, which—

(i)falls within sub-paragraph (3) or (4); and

(ii)is not a digging machine, mobile crane, works truck or road roller.

(3)A vehicle falls within this sub-paragraph if—

(a)it is designed or adapted for use for the conveyance of goods or burden of any description;

(b)it is put to a commercial use on a public road; and

(c)that use is not a use for the conveyance of goods or burden of any description.

(4)A vehicle falls within this sub-paragraph if—

(a)it is designed or adapted for use with a semi-trailer attached;

(b)it is put to a commercial use on a public road; and

(c)in a case where that use is a use with a semi-trailer attached, the semi-trailer is not used for the conveyance of goods or burden of any description.

(5)In sub-paragraph (2) “digging machine”, “mobile crane” and “works truck” have the same meanings as in paragraph 4 of Schedule 1.

(6)In sub-paragraphs (3) and (4) “commercial use” means use for hire or reward or for or in connection with a trade or business.”

(2)This section has effect in relation to times on or after 1st June 1996.

20 Exemptions for vehicle testing: general.U.K.

(1)Paragraph 22 of Schedule 2 to the M23Vehicle Excise and Registration Act 1994 (exemption for vehicle testing) shall be amended as follows.

(2)In sub-paragraph (1) (use for the purposes of submitting a vehicle to, or bringing it away from, a compulsory test), after the words “compulsory test”, in each place where they occur, there shall be inserted “ or a vehicle weight test ”.

(3)After sub-paragraph (1) there shall be inserted the following sub-paragraph—

“(1A)A vehicle is an exempt vehicle when it is being used solely for the purpose of—

(a)taking it (by previous arrangement for a specified time on a specified date) for a relevant re-examination, or

(b)bringing it away from such a re-examination.”

(4)In sub-paragraph (2) (use by an authorised person in the course of compulsory test)—

(a)after “compulsory test” there shall be inserted “ , a vehicle weight test or a relevant re-examination and is being so used ”; and

(b)in paragraphs (a) and (b), after the words “the test”, in each place where they occur, there shall be inserted “ or re-examination ”.

(5)After sub-paragraph (2) there shall be inserted the following sub-paragraph—

“(2A)A vehicle is an exempt vehicle when it is being used by an authorised person solely for the purpose of warming up its engine in preparation for the carrying out of—

(a)a compulsory test, or

(b)a relevant re-examination that is to be carried out for the purposes of an appeal relating to a determination made on a compulsory test.”

(6)In sub-paragraph (3) (exemption applying where the relevant certificate is refused), after “a vehicle” there shall be inserted “ or as a result of a relevant re-examination, ”.

(7)In sub-paragraph (5) (relevant examinations)—

(a)for paragraph (a), there shall be substituted the following paragraph—

“(a)an examination under regulations under section 49(1)(b) or (c) of the M24Road Traffic Act 1988 (examination as to compliance with construction and use or safety requirements)”;

(b)the word “ and ” shall be inserted at the end of paragraph (b); and

(c)paragraph (c) (examinations for the purpose of an appeal under section 60 of the Road Traffic Act 1988) shall be omitted.

(8)After sub-paragraph (6) there shall be inserted the following sub-paragraphs—

“(6A)In this paragraph “a vehicle weight test” means any examination of a vehicle for which provision is made by regulations under—

(a)section 61A of this Act,

(b)section 49(1)(a) of the Road Traffic Act 1988 (tests for selecting plated weights and other plated particulars), or

(c)Article 65(1)(a) of the M25Road Traffic (Northern Ireland) Order 1995.

(6B)In this paragraph “a relevant re-examination” means any examination or re-examination which is carried out in accordance with any provision or requirement made or imposed for the purposes of an appeal relating to a determination made on a compulsory test or vehicle weight test.”

(9)Subject to section 21(3) below, in sub-paragraph (7) (meaning of “authorised person”)—

(a)the word “and” at the end of paragraph (b) shall be omitted;

(b)at the end of paragraph (c) there shall be inserted the word “ and ”; and

(c)after that paragraph there shall be inserted the following paragraph—

“(d)in the case of a relevant re-examination—

(i)the person to whom the appeal in question is made, or

(ii)any person who, by virtue of an appointment made by that person, is authorised by or under any enactment to carry out that re-examination.”

(10)This section shall be deemed to have come into force on 28th November 1995.

22 Other provisions relating to Northern Ireland.U.K.

(1)In section 42 of the Vehicle Excise and Registration Act 1994 (not fixing registration mark), in subsection (5)(b), for “Article 34 of the Road Traffic (Northern Ireland) Order 1981” there shall be substituted “ Article 63 of the Road Traffic (Northern Ireland) Order 1995 ”.

(2)In subsection (6) of that section, for paragraph (b) there shall be substituted—

“(b)it is being driven for the purposes of, or in connection with, its examination under Article 61 of the M29Road Traffic (Northern Ireland) Order 1995 in circumstances in which its use is exempted from paragraph (1) of Article 63 of that Order by regulations under paragraph (6) of that Article.”

(3)In section 60A(11) of that Act (special maximum weight in Northern Ireland), for “Article 29(3) of the M30Road Traffic (Northern Ireland) Order 1981” there shall be substituted “ Article 60(1) of the Road Traffic (Northern Ireland) Order 1995 ”.

(4)In section 61(6) of that Act (meaning of “weight unladen”), for paragraph (b) there shall be substituted—

“(b)in Northern Ireland, has the same meaning as it has for the purposes of the Road Traffic (Northern Ireland) Order 1995 by virtue of Article 7 of that Order.”

(5)In paragraph 6 of Schedule 1 to that Act (vehicles used for exceptional loads), in sub-paragraph (2) for paragraph (b) there shall be substituted—

“(b)Article 60 of the Road Traffic (Northern Ireland) Order 1995,”.

(6)In that paragraph—

(a)in sub-paragraph (3)(a), for “Article 28 of the Road Traffic (Northern Ireland) Order 1981” there shall be substituted “ Article 55 of the Road Traffic (Northern Ireland) Order 1995 ”; and

(b)in sub-paragraph (4), for “the Road Traffic (Northern Ireland) Order 1981” there shall be substituted “ the Road Traffic (Northern Ireland) Order 1995 ”.

(7)In paragraph 17 of Schedule 3 to that Act (amendments of the Road Traffic (Northern Ireland) Order 1981)—

(a)in sub-paragraph (1), “29(2),” and “34(6),” shall be omitted, and

(b)sub-paragraph (2) shall be omitted.

23 Licensing and registration.U.K.

Schedule 2 to this Act (which makes provision in connection with powers conferred on the Secretary of State by the M31Vehicle Excise and Registration Act 1994) shall have effect.

Repeal of certain drawbacks and allowancesU.K.

24 Repeal of certain drawbacks and allowances.U.K.

The following provisions (which provide for repayments, drawbacks or allowances in the case of certain excise duties) shall cease to have effect, that is to say—

(a)section 3 of the M32Finance Act 1977 (repayment in respect of tobacco used in the manufacture of a tobacco product after having borne duty under section 4 of the M33Finance Act 1964);

(b)section 22(6) of the M34Alcoholic Liquor Duties Act 1979 (additions in respect of waste which are deemed to be made to tinctures exported or shipped as stores);

(c)section 23 of that Act of 1979 (allowances in respect of British compounded spirits);

(d)section 92(6) of that Act of 1979 (transitional right to drawback); and

(e)section 9(2) and (3) of the M35Isle of Man Act 1979 (removal to the Isle of Man treated as export for the purposes of drawback).

Part IIU.K. Value Added Tax

EC Second VAT Simplification DirectiveU.K.

25 EC Second VAT Simplification Directive.U.K.

Sections 26 to 29 of and Schedule 3 to this Act are for the purpose of giving effect to requirements of the directive of the Council of the European Communities dated 17th May 1977 No.77/388/EEC and the amendments of that directive by the directive of that Council dated 10th April 1995 No.95/7/EC (amendments with a view to introducing new simplification measures with regard to value added tax).

26 Fiscal and other warehousing.U.K.

(1)The provisions of Schedule 3 to this Act shall have effect.

(2)Subject to subsection (3) below, this section and Schedule 3 to this Act shall come into force on such day as the Commissioners of Customs and Excise may by order made by statutory instrument appoint, and shall apply to any acquisition of goods from another member State and any supply taking place on or after that day.

(3)In so far as the provisions inserted by Schedule 3 to this Act confer power to make regulations they shall come into force on the day this Act is passed.

27 Value of imported goods.U.K.

(1)Section 21 of the M36 Value Added Tax Act 1994 (value of imported goods) shall be amended as follows.

(2)In subsection (2) of that section at the end of paragraph (a) the word “and” shall be omitted.

(3)For paragraph (b) of that subsection there shall be substituted—

“(b)all incidental expenses, such as commission, packing, transport and insurance costs, up to the goods’ first destination in the United Kingdom; and

(c)if at the time of the importation of the goods from a place outside the member States a further destination for the goods is known, and that destination is within the United Kingdom or another member State, all such incidental expenses in so far as they result from the transport of the goods to that other destination;

and in this subsection “the goods’ first destination” means the place mentioned on the consignment note or any other document by means of which the goods are imported into the United Kingdom, or in the absence of such documentation it means the place of the first transfer of cargo in the United Kingdom. ”

(4)This section shall have effect in relation to goods imported on or after 1st January 1996.

28 Adaptation of aircraft and hovercraft.U.K.

(1)Section 22 of the M37Value Added Tax Act 1994 shall be omitted.

(2)This section shall apply to supplies made on or after 1st January 1996.

29 Work on materials.U.K.

(1)The Value Added Tax Act 1994 shall be amended as follows.

(2)After subsection (2) of section 30 there shall be inserted the following subsection—

“(2A)A supply by a person of services which consist of applying a treatment or process to another person’s goods is zero-rated by virtue of this subsection if by doing so he produces goods, and either—

(a)those goods are of a description for the time being specified in Schedule 8; or

(b)a supply by him of those goods to the person to whom he supplies the services would be of a description so specified.”

(3)In subsection (5) of section 55 (supplies of gold), after paragraph (b) there shall be inserted the following— “; or

(c)any supply of services consisting in the application to another person’s goods of a treatment or process which produces goods a supply of which would fall within paragraph (a) above.”;

and the word “or” at the end of paragraph (a) shall be omitted.

(4)Paragraph 2 of Schedule 4 (which provides that the treatment or processing of another person’s goods shall in certain circumstances be a supply of goods) shall be omitted.

(5)This section shall apply to supplies made on or after 1st January 1996.

Other provisions relating to charges to VATU.K.

30 Refunds in connection with construction and conversion.U.K.

(1)For subsection (1) of section 35 of the Value Added Tax Act 1994 (refund of VAT to persons constructing certain buildings) there shall be substituted the following subsections—

“(1)Where—

(a)a person carries out works to which this section applies,

(b)his carrying out of the works is lawful and otherwise than in the course or furtherance of any business, and

(c)VAT is chargeable on the supply, acquisition or importation of any goods used by him for the purposes of the works,

the Commissioners shall, on a claim made in that behalf, refund to that person the amount of VAT so chargeable.

(1A)The works to which this section applies are—

(a)the construction of a building designed as a dwelling or number of dwellings;

(b)the construction of a building for use solely for a relevant residential purpose or relevant charitable purpose; and

(c)a residential conversion.

(1B)For the purposes of this section goods shall be treated as used for the purposes of works to which this section applies by the person carrying out the works in so far only as they are building materials which, in the course of the works, are incorporated in the building in question or its site.

(1C)Where—

(a)a person (“the relevant person”) carries out a residential conversion by arranging for any of the work of the conversion to be done by another (“a contractor”),

(b)the relevant person’s carrying out of the conversion is lawful and otherwise than in the course or furtherance of any business,

(c)the contractor is not acting as an architect, surveyor or consultant or in a supervisory capacity, and

(d)VAT is chargeable on services consisting in the work done by the contractor,

the Commissioners shall, on a claim made in that behalf, refund to the relevant person the amount of VAT so chargeable.

(1D)For the purposes of this section works constitute a residential conversion to the extent that they consist in the conversion of a non-residential building, or a non-residential part of a building, into—

(a)a building designed as a dwelling or a number of dwellings;

(b)a building intended for use solely for a relevant residential purpose; or

(c)anything which would fall within paragraph (a) or (b) above if different parts of a building were treated as separate buildings.”

F5(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)After subsection (3) of that section there shall be inserted the following subsections—

“(4)The notes to Group 5 of Schedule 8 shall apply for construing this section as they apply for construing that Group.

(5)The power of the Treasury by order under section 30 to vary Schedule 8 shall include—

(a)power to apply any variation made by the order for the purposes of this section; and

(b)power to make such consequential modifications of this section as they may think fit.”

(4)This section applies in relation to any case in which a claim for repayment under section 35 of the M38Value Added Tax Act 1994 is made at any time on or after the day on which this Act is passed.

31 Groups: anti-avoidance.U.K.

(1)In section 43 of the M39Value Added Tax Act 1994 (groups of companies), after subsection (8) there shall be inserted the following subsection—

“(9)Schedule 9A (which makes provision for ensuring that this section is not used for tax avoidance) shall have effect.”

(2)After Schedule 9 to that Act there shall be inserted the Schedule set out in Schedule 4 to this Act.

(3)In section 83 of that Act (appeals), after paragraph (w) there shall be inserted the following paragraph—

“(wa)any direction or assessment under Schedule 9A;”.

(4)In section 84 of that Act (further provisions relating to appeals), after subsection (7) there shall be inserted the following subsection—

“(7A)Where there is an appeal against a decision to make such a direction as is mentioned in section 83(wa), the cases in which the tribunal shall allow the appeal shall include (in addition to the case where the conditions for the making of the direction were not fulfilled) the case where the tribunal are satisfied, in relation to the relevant event by reference to which the direction was given, that—

(a)the change in the treatment of the body corporate, or

(b)the transaction in question,

had as its main purpose or, as the case may be, as each of its main purposes a genuine commercial purpose unconnected with the fulfilment of the condition specified in paragraph 1(3) of Schedule 9A.”

(5)Subsection (1A) of section 43 of that Act shall not have effect in relation to supplies on or after the day on which this Act is passed.

32 Supplies of gold etc.U.K.

(1)In section 55 of the Value Added Tax Act 1994 (supplies of gold), for paragraph (a) of subsection (5) there shall be substituted the following paragraph—

“(a)any supply of goods consisting in fine gold, in gold grain of any purity or in gold coins of any purity; or”.

(2)This section applies in relation to any supply after 28th November 1995.

33 Small gifts.U.K.

(1)In Schedule 4 to the M40Value Added Tax Act 1994 (matters to be treated as supply of goods or services), in paragraph 5(2)(a) (gift of goods in the course or furtherance of a business not a supply if cost to donor is not more than £10), for “£10” there shall be substituted “ £15 ”.

(2)At the end of paragraph 5 of Schedule 4 to that Act there shall be inserted the following sub-paragraph—

“(7)The Treasury may by order substitute for the sum for the time being specified in sub-paragraph (2)(a) above such sum, not being less than £10, as they think fit.”

(3)In section 97(4) of that Act (orders which are subject to affirmative procedure), after paragraph (a) there shall be inserted the following paragraph—

“(ab)an order under paragraph 5(7) of Schedule 4 substituting a lesser sum for the sum for the time being specified in paragraph 5(2)(a) of that Schedule;”.

(4)Subsection (1) above shall apply where a gift is made after 28th November 1995.

Payment and enforcementU.K.

34 Method of making payments on account.U.K.

In section 28 of the M41Value Added Tax Act 1994 (payments on account of VAT), after subsection (2) there shall be inserted the following subsection—

“(2A)The Commissioners may give directions, to persons who are or may become liable by virtue of any order under this section to make payments on account of VAT, about the manner in which they are to make such payments; and where such a direction has been given to any person and has not subsequently been withdrawn, any duty of that person by virtue of such an order to make such a payment shall have effect as if it included a requirement for the payment to be made in the manner directed.”

35 Default surcharges.U.K.

(1)The Value Added Tax Act 1994 shall be amended as follows.

(2)After section 59 (default surcharge) there shall be inserted the following section—

“59A Default surcharge: payments on account.

(1)For the purposes of this section a taxable person shall be regarded as in default in respect of any prescribed accounting period if the period is one in respect of which he is required, by virtue of an order under section 28, to make any payment on account of VAT and either—

(a)a payment which he is so required to make in respect of that period has not been received in full by the Commissioners by the day on which it became due; or

(b)he would, but for section 59(1A), be in default in respect of that period for the purposes of section 59.

(2)Subject to subsections (10) and (11) below, subsection (4) below applies in any case where—

(a)a taxable person is in default in respect of a prescribed accounting period; and

(b)the Commissioners serve notice on the taxable person (a “surcharge liability notice”) specifying as a surcharge period for the purposes of this section a period which—

(i)begins, subject to subsection (3) below, on the date of the notice; and

(ii)ends on the first anniversary of the last day of the period referred to in paragraph (a) above.

(3)If—

(a)a surcharge liability notice is served by reason of a default in respect of a prescribed accounting period, and

(b)that period ends at or before the expiry of an existing surcharge period already notified to the taxable person concerned,

the surcharge period specified in that notice shall be expressed as a continuation of the existing surcharge period; and, accordingly, the existing period and its extension shall be regarded as a single surcharge period.

(4)Subject to subsections (7) to (11) below, if—

(a)a taxable person on whom a surcharge liability notice has been served is in default in respect of a prescribed accounting period,

(b)that prescribed accounting period is one ending within the surcharge period specified in (or extended by) that notice, and

(c)the aggregate value of his defaults in respect of that prescribed accounting period is more than nil,

that person shall be liable to a surcharge equal to whichever is the greater of £30 and the specified percentage of the aggregate value of his defaults in respect of that prescribed accounting period.

(5)Subject to subsections (7) to (11) below, the specified percentage referred to in subsection (4) above shall be determined in relation to a prescribed accounting period by reference to the number of such periods during the surcharge period which are periods in respect of which the taxable person is in default and in respect of which the value of his defaults is more than nil, so that—

(a)in relation to the first such prescribed accounting period, the specified percentage is 2 per cent.;

(b)in relation to the second such period, the specified percentage is 5 per cent.;

(c)in relation to the third such period, the specified percentage is 10 per cent.; and

(d)in relation to each such period after the third, the specified percentage is 15 per cent.

(6)For the purposes of this section the aggregate value of a person’s defaults in respect of a prescribed accounting period shall be calculated as follows—

(a)where the whole or any part of a payment in respect of that period on account of VAT was not received by the Commissioners by the day on which it became due, an amount equal to that payment or, as the case may be, to that part of it shall be taken to be the value of the default relating to that payment;

(b)if there is more than one default with a value given by paragraph (a) above, those values shall be aggregated;

(c)the total given by paragraph (b) above, or (where there is only one default) the value of the default under paragraph (a) above, shall be taken to be the value for that period of that person’s defaults on payments on account;

(d)the value of any default by that person which is a default falling within subsection (1)(b) above shall be taken to be equal to the amount of any outstanding VAT less the amount of unpaid payments on account; and

(e)the aggregate value of a person’s defaults in respect of that period shall be taken to be the aggregate of—

(i)the value for that period of that person’s defaults (if any) on payments on account; and

(ii)the value of any default of his in respect of that period that falls within subsection (1)(b) above.

(7)In the application of subsection (6) above for the calculation of the aggregate value of a person’s defaults in respect of a prescribed accounting period—

(a)the amount of outstanding VAT referred to in paragraph (d) of that subsection is the amount (if any) which would be the amount of that person’s outstanding VAT for that period for the purposes of section 59(4); and

(b)the amount of unpaid payments on account referred to in that paragraph is the amount (if any) equal to so much of any payments on account of VAT (being payments in respect of that period) as has not been received by the Commissioners by the last day on which that person is required (as mentioned in section 59(1)) to make a return for that period.

(8)If a person who, apart from this subsection, would be liable to a surcharge under subsection (4) above satisfies the Commissioners or, on appeal, a tribunal—

(a)in the case of a default that is material for the purposes of the surcharge and falls within subsection (1)(a) above—

(i)that the payment on account of VAT was despatched at such a time and in such a manner that it was reasonable to expect that it would be received by the Commissioners by the day on which it became due, or

(ii)that there is a reasonable excuse for the payment not having been so despatched,

or

(b)in the case of a default that is material for the purposes of the surcharge and falls within subsection (1)(b) above, that the condition specified in section 59(7)(a) or (b) is satisfied as respects the default,

he shall not be liable to the surcharge and for the purposes of the preceding provisions of this section he shall be treated as not having been in default in respect of the prescribed accounting period in question (and, accordingly, any surcharge liability notice the service of which depended upon that default shall be deemed not to have been served).

(9)For the purposes of subsection (8) above, a default is material to a surcharge if—

(a)it is the default which, by virtue of subsection (4) above, gives rise to the surcharge; or

(b)it is a default which was taken into account in the service of the surcharge liability notice upon which the surcharge depends and the person concerned has not previously been liable to a surcharge in respect of a prescribed accounting period ending within the surcharge period specified in or extended by that notice.

(10)In any case where—

(a)the conduct by virtue of which a person is in default in respect of a prescribed accounting period is also conduct falling within section 69(1), and

(b)by reason of that conduct, the person concerned is assessed to a penalty under section 69,

the default shall be left out of account for the purposes of subsections (2) to (5) above.

(11)If the Commissioners, after consultation with the Treasury, so direct, a default in respect of a prescribed accounting period specified in the direction shall be left out of account for the purposes of subsections (2) to (5) above.

(12)For the purposes of this section the Commissioners shall be taken not to receive a payment by the day on which it becomes due unless it is made in such a manner as secures (in a case where the payment is made otherwise than in cash) that, by the last day for the payment of that amount, all the transactions can be completed that need to be completed before the whole amount of the payment becomes available to the Commissioners.

(13)In determining for the purposes of this section whether any person would, but for section 59(1A), be in default in respect of any period for the purposes of section 59, subsection (12) above shall be deemed to apply for the purposes of section 59 as it applies for the purposes of this section.

(14)For the purposes of this section references to a thing’s being done by any day include references to its being done on that day.”

(3)In section 59, at the beginning of subsection (1) (circumstances amounting to a default in respect of any prescribed accounting period), there shall be inserted “Subject to subsection (1A) below”; and after that subsection there shall be inserted the following subsection—

“(1A)A person shall not be regarded for the purposes of this section as being in default in respect of any prescribed accounting period if that period is one in respect of which he is required by virtue of any order under section 28 to make any payment on account of VAT.”

(4)After subsection (10) of that section there shall be inserted the following subsection—

“(11)For the purposes of this section references to a thing’s being done by any day include references to its being done on that day.”

(5)After the section 59A inserted by subsection (2) above there shall be inserted the following section—

“59B Relationship between sections 59 and 59A.

(1)This section applies in each of the following cases, namely—

(a)where a section 28 accounting period ends within a surcharge period begun or extended by the service on a taxable person (whether before or after the coming into force of section 59A) of a surcharge liability notice under section 59; and

(b)where a prescribed accounting period which is not a section 28 accounting period ends within a surcharge period begun or extended by the service on a taxable person of a surcharge liability notice under section 59A.

(2)In a case falling within subsection (1)(a) above section 59A shall have effect as if—

(a)subject to paragraph (b) below, the section 28 accounting period were deemed to be a period ending within a surcharge period begun or, as the case may be, extended by a notice served under section 59A; but

(b)any question—

(i)whether a surcharge period was begun or extended by the notice, or

(ii)whether the taxable person was in default in respect of any prescribed accounting period which was not a section 28 accounting period but ended within the surcharge period begun or extended by that notice,

were to be determined as it would be determined for the purposes of section 59.

(3)In a case falling within subsection (1)(b) above section 59 shall have effect as if—

(a)subject to paragraph (b) below, the prescribed accounting period that is not a section 28 accounting period were deemed to be a period ending within a surcharge period begun or, as the case may be, extended by a notice served under section 59;

(b)any question—

(i)whether a surcharge period was begun or extended by the notice, or

(ii)whether the taxable person was in default in respect of any prescribed accounting period which was a section 28 accounting period but ended within the surcharge period begun or extended by that notice,

were to be determined as it would be determined for the purposes of section 59A; and

(c)that person were to be treated as having had outstanding VAT for a section 28 accounting period in any case where the aggregate value of his defaults in respect of that period was, for the purposes of section 59A, more than nil.

(4)In this section “a section 28 accounting period”, in relation to a taxable person, means any prescribed accounting period ending on or after the day on which the Finance Act 1996 was passed in respect of which that person is liable by virtue of an order under section 28 to make any payment on account of VAT.”

(6)In section 69(4)(a) and (9)(b) (disregard in connection with penalties for breach of regulations of conduct giving rise to a surcharge), after the words “section 59”, in each case, there shall be inserted “ or 59A ”.

(7)In section 76(1) and (3)(a) (assessments for surcharges), after the words “section 59”, in each case, there shall be inserted “ or 59A ”.

(8)This section applies in relation to any prescribed accounting period ending on or after 1st June 1996, but a liability to make a payment on account of VAT shall be disregarded for the purposes of the amendments made by this section if the payment is one becoming due before that date.

F636 Repeated misdeclaration penalty.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F737 Penalties for failure to notify.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

38 VAT invoices and accounting.U.K.

(1)Paragraph 2 of Schedule 11 to the M42Value Added Tax Act 1994 (regulations about accounting for VAT, VAT invoices etc.) shall be amended as follows.

(2)F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)In sub-paragraph (10) (adjustments of VAT accounts), at the end of paragraph (c) there shall be inserted “and

(d)for a person, for purposes connected with the making of any such entry or financial adjustment, to be required to provide to any prescribed person, or to retain, a document in the prescribed form containing prescribed particulars of the matters to which the entry or adjustment relates; and

(e)for enabling the Commissioners, in such cases as they may think fit, to dispense with or relax a requirement imposed by regulations made by virtue of paragraph (d) above.”

Part IIIU.K. Landfill Tax

The basic provisionsU.K.

39 Landfill tax.U.K.

(1)A tax, to be known as landfill tax, shall be charged in accordance with this Part.

(2)The tax shall be under the care and management of the Commissioners of Customs and Excise.

40 Charge to tax.U.K.

(1)Tax shall be charged on a taxable disposal [F9made in England F10... or Northern Ireland] .

[F11(2)A taxable disposal takes place where material is disposed of and either—

(a)the disposal is made at a landfill site (see subsection (4)), or

(b)the disposal requires a permit or licence mentioned in subsection (4) but is not made at a landfill site.]

(3)For this purpose a disposal is made at a landfill site if the land on or under which it is made constitutes or falls within land which is a landfill site at the time of the disposal.

[F12(4)Land is a landfill site at a given time if at that time—

(a)a permit under regulations made under—

(i)section 2 of the Pollution Prevention and Control Act 1999, or

(ii)Article 4 of the Environment (Northern Ireland) Order 2002 (S.I. 2002/3153 (N.I. 7)),

is in force in relation to the land and authorises deposits or disposals in or on the land,

(b)a waste management licence issued under Part 2 of the Waste and Contaminated Land (Northern Ireland) Order 1997 (S.I. 1997/2778 (N.I. 19)) (waste on land) is in force in relation to the land and authorises deposits in or on the land, or

(c)a licence under any provision for the time being having effect in Northern Ireland and corresponding to section 35 of the Environmental Protection Act 1990 (waste management licences) is in force in relation to the land and authorises disposals in or on the land.]

[F1340ADisposals of materialU.K.

(1)For the purposes of this Part, there is a disposal of material if—

(a)material is disposed of on the surface of land or on a structure set into the surface, or

(b)material is disposed of under the surface of land.

(2)For the purposes of subsection (1)(a) and (b) it does not matter whether the material is placed in a container before it is disposed of.

(3)For the purposes of subsection (1)(b) it does not matter whether the material—

(a)is covered after it is disposed of, or

(b)is disposed of in a cavity (such as a cavern or mine).

(4)If material is disposed of on the surface of land or on a structure set into the surface with a view to the material being covered, the disposal is to be treated as made when the material is disposed of and not when it is covered.

(5)An order may for the purposes of this Part provide for—

(a)material to be treated as disposed of in circumstances where it would not otherwise be so treated;

(b)material to be treated as not disposed of in circumstances where it would otherwise be so treated.

(6)An order under subsection (5) may, among other things, make provision by reference to—

(a)descriptions of material;

(b)the quantities disposed of;

(c)the nature of the site at which material is disposed of;

(d)the location of material in a site (for example, whether it is in a discrete unit within the site).

(7)An order may for the purposes of this Part provide for a prohibited disposal to be treated as a disposal falling within paragraph (b) of section 40(2).

“Prohibited disposal” here means a disposal of material the disposal of which at a landfill site is prohibited by or by virtue of a prescribed enactment.

(8)An order under this section may make provision subject to exceptions, conditions or other qualifications.]

41 Liability to pay tax.U.K.

(1)The person liable to pay tax charged on a taxable disposal [F14made at a landfill site] is the landfill site operator.

(2)The reference here to the landfill site operator is to the person who is at the time of the disposal the operator of the landfill site which constitutes or contains the land on or under which the disposal is made.

[F15(3)A person is liable to pay tax charged on a taxable disposal not made at a landfill site if the person—

(a)makes the disposal, or

(b)knowingly causes or knowingly permits the disposal to be made.

(4)Every such person is jointly and severally liable to pay the tax charged.

(5)In the case of a taxable disposal not made at a landfill site, a person within subsection (6) or (7) is taken for the purposes of this Part to be a person who knowingly causes or knowingly permits the disposal to be made, unless it is shown to the satisfaction of the Commissioners that the person did not do so.

(6)A person is within this subsection if, before the time of the disposal of the material in question, the person—

(a)took any action with a view to the disposal of the material,

(b)was party to a contract for the sale of the material, or

(c)facilitated the transport or storage of the material.

(7)A person is within this subsection if at the time of the disposal the person—

(a)is the owner, or a lessee or occupier, of the land at which the disposal is made,

(b)controls, or is able to control, a vehicle or trailer from which the disposal is made, or

(c)is an officer of a body corporate or unincorporated association that is within subsection (3)(a) or (3)(b).

(8)In subsection (7)(c) “officer”—

(a)in relation to a body corporate, means a director, manager, secretary, chief executive or member of the committee of management, or a person purporting to act in such a capacity;

(b)in relation to an unincorporated association, means an officer of the association or a member of its governing body, or a person purporting to act in such a capacity.]

42 Amount of tax.U.K.

(1)The amount of tax charged on a taxable disposal shall be found by taking—

(a)[F16£102.10] [F17for each whole tonne disposed of and a proportionately reduced sum for any additional part of a tonne,] or

(b)a proportionately reduced sum if less than a tonne is disposed of.

(2)[F18Where—

(a)the] material disposed of consists entirely of qualifying material [F19or qualifying] [F20fines, and

(b) the disposal is made at a landfill site,

this section] applies as if the [F21reference to [F22£102.10] were to [F23£3.25].]

(3)Qualifying material is material for the time being listed for the purposes of this section in an order.

[F24(3A)Qualifying fines are a mixture of—

(a)fines that consist of such qualifying material as is prescribed by order, and

(b)fines that consist of material that is not qualifying material,

that satisfies all the requirements prescribed in an order.

(3B)An order under subsection (3A) relating to the mixture of fines may require, in particular—

(a)that fines that consist of material that is not qualifying material do not exceed a prescribed proportion;

(b)that the mixture of fines does not include prescribed materials or prescribed descriptions of materials;

(c)that the mixture of fines is such that, if subjected to a prescribed test, it would give a prescribed result;

(d)that the mixture of fines originates, or does not originate, in a prescribed way.]

[F25(4)The Treasury must—

(a)set criteria to be considered in determining from time to time what material is to be listed [F26or what fines are to be qualifying fines],

(b)keep those criteria under review, and

(c)revise them whenever they consider they should be revised.

(5)The Commissioners must publish the criteria (and any revised criteria) set by the Treasury.

(6)In determining from time to time what material is to be listed, [F27or what fines are to be qualifying fines,] the Treasury must have regard to—

(a)the criteria (or revised criteria) published under subsection (5), and

(b)any other factors they consider relevant.]

ExemptionsU.K.

43 Material removed from water.U.K.

(1)A disposal [F28made at a landfill site] is not a taxable disposal for the purposes of this Part if it is shown to the satisfaction of the Commissioners that the disposal is of material all of which—

(a)has been removed (by dredging or otherwise) from water falling within subsection (2) below, and

(b)formed part of or projected from the bed of the water concerned before its removal.

(2)Water falls within this subsection if it is—

(a)a river, canal or watercourse (whether natural or artificial), or

(b)a dock or harbour (whether natural or artificial).

(3)A disposal [F29made at a landfill site] is not a taxable disposal for the purposes of this Part if it is shown to the satisfaction of the Commissioners that the disposal is of material all of which—

(a)has been removed (by dredging or otherwise) from water falling within the approaches to a harbour (whether natural or artificial),

(b)has been removed in the interests of navigation, and

(c)formed part of or projected from the bed of the water concerned before its removal.

(4)A disposal [F30made at a landfill site] is not a taxable disposal for the purposes of this Part if it is shown to the satisfaction of the Commissioners that the disposal is of material all of which—

(a)consists of naturally occurring mineral material, and

(b)has been removed (by dredging or otherwise) from the sea in the course of commercial operations carried out to obtain substances such as sand or gravel from the seabed.

[F31(5)A disposal [F32made at a landfill site] is not a taxable disposal for the purposes of this Part if it is shown to the satisfaction of the Commissioners that the disposal is of material all of which comprises material falling within subsection (1) or (3) and other material which has been added to that material for the purpose of securing that it is not liquid waste.]

F3343A Contaminated land.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

43BF34 Contaminated land: certificates.U.K.

F35(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F35(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F35(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F36(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F36(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F36(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F36(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F36(8). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F36(9). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F36(10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F36(11). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F36(12). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3743C Site restoration.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

44 Mining and quarrying.U.K.

(1)A disposal [F38made at a landfill site] is not a taxable disposal for the purposes of this Part if it is shown to the satisfaction of the Commissioners that the disposal is of material all of which fulfils each of the conditions set out in subsections (2) to (4) below.

(2)The material must result from commercial mining operations (whether the mining is deep or open-cast) or from commercial quarrying operations.

(3)The material must be naturally occurring material extracted from the earth in the course of the operations.

(4)The material must not have been subjected to, or result from, a non-qualifying process carried out at any stage between the extraction and the disposal.

(5)A non-qualifying process is—

(a)a process separate from the mining or quarrying operations, or

(b)a process forming part of those operations and permanently altering the material’s chemical composition.

[F3944A Quarries.U.K.

(1)A disposal is not a taxable disposal for the purposes of this Part if it is—

(a)of material all of which is treated for the purposes of section 42 above as qualifying material,

(b)made at a qualifying landfill site, and

(c)made, or treated as made, on or after 1st October 1999.

(2)A landfill site is a qualifying landfill site for the purposes of this section if at the time of the disposal—

(a)the landfill site is or was a quarry,

(b)subject to subsection (3) below, it is a requirement of planning consent in respect of the land in which the quarry or former quarry is situated that it be wholly or partially refilled, and

(c)subject to subsection (4) below, the licence [F40, permit] or, as the case may require, resolution authorising disposals on or in the land comprising the site permits only the disposal of material which comprises qualifying material.

(3)Where a quarry—

(a)was in existence before 1st October 1999, and

(b)quarrying operations ceased before that date,

the requirement referred to in subsection (2)(b) must have been imposed on or before that date.

(4)Where a licence [F41or permit] authorising disposals on or in the land does not (apart from the application of this subsection) meet the requirements of subsection (2)(c) above and an application has been made to vary the licence [F41or permit] in order to meet them, it shall be deemed to meet them for the period before—

(a)the application is disposed of, or

(b)the second anniversary of the making of the application if it occurs before the application is disposed of.

(5)For the purposes of subsection (4) an application is disposed of if—

(a)it is granted,

(b)it is withdrawn,

(c)it is refused and there is no right of appeal against the refusal,

(d)a time limit for appeal against refusal expires without an appeal having been commenced, or

(e)an appeal against refusal is dismissed or withdrawn and there is no further right of appeal.]

45 Pet cemeteries.U.K.

(1)A disposal [F42made at a landfill site] is not a taxable disposal for the purposes of this Part if—

(a)the disposal is of material consisting entirely of the remains of dead domestic pets, and

(b)the landfill site at which the disposal is made fulfils the test set out in subsection (2) below.

(2)The test is that during the relevant period—

(a)no [F43disposal of material] was made at the site, or

(b)the only [F44disposals of material] made at the site were of material consisting entirely of the remains of dead domestic pets.

(3)For the purposes of subsection (2) above the relevant period—

(a)begins with 1st October 1996 or (if later) with the coming into force in relation to the site of the licence [F45, resolution or permit] mentioned in section 66 below, and

(b)ends immediately before the disposal mentioned in subsection (1) above.

46 Power to vary.U.K.

(1)Provision may be made by order to produce the result that—

(a)a disposal which would otherwise be a taxable disposal (by virtue of this Part as it applies for the time being) is not a taxable disposal;

(b)a disposal which would otherwise not be a taxable disposal (by virtue of this Part as it applies for the time being) is a taxable disposal.

(2)Without prejudice to the generality of subsection (1) above, an order under this section may—

[F46(za)confer exemption by reference to guidance (as it has effect from time to time) issued by—

(i)a body established by or under any enactment, or

(ii)a government department or an agency of a government department,

to the effect that particular kinds of disposal do not require a permit or licence mentioned in section 40(4);]

(a)confer exemption by reference to certificates issued by the Commissioners and to conditions set out in certificates;

(b)allow the Commissioners to direct requirements to be met before certificates can be issued;

[F47(c)provide for reviews and appeals relating to decisions about certificates.]

(3)Provision may be made under this section in such way as the Treasury think fit (whether by amending this Part or otherwise).

AdministrationU.K.

47 Registration.U.K.

(1)The register kept under this section may contain such information as the Commissioners think is required for the purposes of the care and management of the tax.

(2)A person who—

(a)carries out taxable activities [F48at a landfill site], and

(b)is not registered,

is liable to be registered.

(3)Where—

(a)a person at any time forms the intention of carrying out taxable activities, and

(b)he is not registered,

he shall notify the Commissioners of his intention.

[F49(3A)A registered person who forms the intention of carrying out taxable activities elsewhere than at a landfill site shall notify the Commissioners of that intention.]

(4)A person who at any time ceases to have the intention of carrying out taxable activities [F50at a landfill site] shall notify the Commissioners of that fact.

(5)Where a person is liable to be registered by virtue of subsection (2) above the Commissioners shall register him with effect from the time when he begins to carry out taxable activities; and this subsection applies whether or not he notifies the Commissioners under subsection (3) above.

[F51(5A)Where a person who is not registered carries out taxable activities elsewhere than at a landfill site, the Commissioners may register the person with effect from the date when the person begins carrying out those activities.

(5B)Subsections (2) to (5A) do not apply to a person within subsection (6) of section 41 who, but for that subsection, would not be treated as carrying out taxable activities.]

(6)Where the Commissioners are satisfied that [F52a registered person] has ceased to carry out taxable activities [F53at a landfill site] they may cancel his registration with effect from the earliest practicable time after he so ceased; and this subsection applies whether or not he notifies the Commissioners under subsection (4) above.

(7)Where—

(a)a person notifies the Commissioners under subsection (4) above,

(b)they are satisfied that he will not carry out taxable activities,

(c)they are satisfied that no tax which he is liable to pay is unpaid,

(d)they are satisfied that no credit to which he is entitled under regulations made under section 51 below is outstanding, and

(e)subsection (8) below does not apply,

the Commissioners shall cancel his registration with effect from the earliest practicable time after he ceases to carry out taxable activities.

(8)Where—

(a)a person notifies the Commissioners under subsection (4) above, and

(b)they are satisfied that he has not carried out, and will not carry out, taxable activities,

the Commissioners shall cancel his registration with effect from the time when he ceased to have the intention to carry out taxable activities.

[F54(9)For the purposes of this section regulations may make—

(a)provision as to the time within which a notification is to be made (including provision enabling the Commissioners to grant an extension of time);

(b)provision as to the form and manner in which any notification is to be made and as to the information to be contained in or provided with it;

(c)provision as to the criteria that the Commissioners are to apply in deciding whether to register a person under subsection (5A);

(d)provision under which, in prescribed circumstances, taxable activities at a site within subsection (9B) may, on a provisional or conditional basis, be treated as carried out at a landfill site;

(e)provision requiring a person who has made a notification to notify the Commissioners if any information contained in or provided in connection with it is or becomes inaccurate;

(f)provision as to the correction of entries in the register (including provision for a person provisionally or conditionally registered by virtue of paragraph (d) to be treated, in prescribed circumstances, as never having been so registered).

(9A)Provision made by regulations under subsection (9)(c) may be supplemented by provision made by notice published by the Commissioners in accordance with the regulations.

(9B)A site is within this subsection if—

(a)it is not a landfill site, or

(b)it not known at the relevant time whether it is a landfill site or not.]

[F55(10)In this Part—

• “registered person” means—

  (a)

  a person registered under subsection (5) or (5A), and

  (b)

  a person who was registered under this section before the passing of FA 2018 and who remains registered;

• “registrable person” means a person who carries out taxable activities (whether registered or not), excluding a person within subsection (6) of section 41 who, but for that subsection, would not be treated as carrying out taxable activities.]

48 Information required to keep register up to date.U.K.

(1)Regulations may make provision requiring a registrable person to notify the Commissioners of particulars which—

(a)are of changes in circumstances relating to the registrable person or any business carried on by him,

(b)appear to the Commissioners to be required for the purpose of keeping the register kept under section 47 above up to date, and

(c)are of a prescribed description.

(2)Regulations may make provision—

(a)as to the time within which a notification is to be made;

(b)as to the form and manner in which a notification is to be made;

(c)requiring a person who has made a notification to notify the Commissioners if any information contained in it is inaccurate.

49 Accounting for tax and time for payment.U.K.

Regulations may provide that a [F56registered person] shall—

(a)account for tax by reference to such periods (accounting periods) as may be determined by or under the regulations;

(b)make, in relation to accounting periods, returns in such form F57... and at such times as may be so determined;

(c)pay tax at such times and in such manner as may be so determined.

50 Power to [F58assess: registered persons].U.K.

(1)Where—

(a)[F59a registered person] has failed to make any returns required to be made under this Part,

(b)[F60a registered person] has failed to keep any documents necessary to verify returns required to be made under this Part,

(c)[F61a registered person] has failed to afford the facilities necessary to verify returns required to be made under this Part, or

(d)it appears to the Commissioners that returns required to be made by [F62a registered person] under this Part are incomplete or incorrect,

the Commissioners may assess the amount of tax due from the person concerned to the best of their judgment and notify it to him.

(2)Where [F63a registered person] has for an accounting period been paid an amount to which he purports to be entitled under regulations made under section 51 below, then, to the extent that the amount ought not to have been paid or would not have been paid had the facts been known or been as they later turn out to be, the Commissioners may assess the amount as being tax due from him for that period and notify it to him accordingly.

(3)Where a person is assessed under subsections (1) and (2) above in respect of the same accounting period the assessments may be combined and notified to him as one assessment.

(4)Where the person failing to make a return, or making a return which appears to the Commissioners to be incomplete or incorrect, was required to make the return as a personal representative, trustee in bankruptcy, receiver, liquidator or person otherwise acting in a representative capacity in relation to another person, subsection (1) above shall apply as if the reference to tax due from him included a reference to tax due from that other person.

(5)An assessment under subsection (1) or (2) above of an amount of tax due for an accounting period shall not be made after the later of the following—

(a)two years after the end of the accounting period;

(b)one year after evidence of facts, sufficient in the Commissioners’ opinion to justify the making of the assessment, comes to their knowledge;

but where further such evidence comes to their knowledge after the making of an assessment under subsection (1) or (2) above another assessment may be made under the subsection concerned in addition to any earlier assessment.

(6)Where—

(a)as a result of a person’s failure to make a return in relation to an accounting period the Commissioners have made an assessment under subsection (1) above for that period,

(b)the tax assessed has been paid but no proper return has been made in relation to the period to which the assessment related, and

(c)as a result of a failure to make a return in relation to a later accounting period, being a failure by the person referred to in paragraph (a) above or a person acting in a representative capacity in relation to him, as mentioned in subsection (4) above, the Commissioners find it necessary to make another assessment under subsection (1) above,

then, if the Commissioners think fit, having regard to the failure referred to in paragraph (a) above, they may specify in the assessment referred to in paragraph (c) above an amount of tax greater than that which they would otherwise have considered to be appropriate.

(7)Where an amount has been assessed and notified to any person under subsection (1) or (2) above it shall be deemed to be an amount of tax due from him and may be recovered accordingly unless, or except to the extent that, the assessment has subsequently been withdrawn or reduced.

(8)For the purposes of this section notification to—

(a)a personal representative, trustee in bankruptcy, receiver or liquidator, or

(b)a person otherwise acting in a representative capacity in relation to another person,

shall be treated as notification to the person in relation to whom the person mentioned in paragraph (a) above, or the first person mentioned in paragraph (b) above, acts.

(9)Subsection (5) above has effect subject to paragraph 33 of Schedule 5 to this Act.

(10)In this section “trustee in bankruptcy” means, as respects Scotland, [F64a trustee or interim trustee in the sequestration, under the Bankruptcy (Scotland) Act 2016, of a person’s estate] or a trustee acting under a trust deed (within the meaning of that Act).

[F6550APower to assess: unregistered personsU.K.

(1)Where—

(a)it appears to the Commissioners that a person is liable to pay tax on a taxable disposal, and

(b)the person is not a registered person,

the Commissioners may assess the amount of tax due from the person to the best of their judgment and notify it to the person.

(2)An assessment under this section must be accompanied by a notice—

(a)identifying the land where the disposal was made;

(b)indicating the date on which the disposal was made or treated as made, or the date on which (or period within which) the Commissioners believe it was made;

(c)explaining why the Commissioners believe that the person to whom the notification is sent is liable to pay tax on the disposal;

(d)describing the methods used to calculate the amount of tax, including the method used by the Commissioners to determine the weight of the material disposed of;

(e)containing any other information prescribed by regulations.

(3)An assessment under this section is not invalidated by any inaccuracy in the information given in the notice under subsection (2).

(4)An assessment under this section—

(a)may relate to more than one taxable disposal;

(b)may relate to an unascertained number of taxable disposals;

(c)may relate to taxable disposals at more than one location.

(5)An assessment under this section shall not be made more than two years after evidence of facts, sufficient in the Commissioners' opinion to justify the making of the assessment, comes to their knowledge.

But where further such evidence comes to their knowledge after the making of an assessment under this section another assessment may be made under this section in addition to any earlier assessment.

(6)Where an amount has been assessed and notified to a person under this section it shall be deemed to be an amount of tax due from the person and may be recovered accordingly unless, or except to the extent that, the assessment has subsequently been withdrawn or reduced.]

CreditU.K.

51 Credit: general.U.K.

(1)Regulations may provide that where—

(a)a person has paid or is liable to pay tax [F66in respect of the disposal of material at a landfill site], and

(b)prescribed conditions are fulfilled,

the person shall be entitled to credit of such an amount as is found in accordance with prescribed rules.

(2)Regulations may make provision as to the manner in which a person is to benefit from credit, and in particular may make provision—

(a)that a person shall be entitled to credit by reference to accounting periods;

(b)that a person shall be entitled to deduct an amount equal to his total credit for an accounting period from the total amount of tax due from him for the period;

(c)that if no tax is due from a person for an accounting period but he is entitled to credit for the period, the amount of the credit shall be paid to him by the Commissioners;

(d)that if the amount of credit to which a person is entitled for an accounting period exceeds the amount of tax due from him for the period, an amount equal to the excess shall be paid to him by the Commissioners;

(e)for the whole or part of any credit to be held over to be credited for a subsequent accounting period;

(f)as to the manner in which a person who has ceased to be registrable is to benefit from credit.

(3)Regulations under subsection (2)(c) or (d) above may provide that where at the end of an accounting period an amount is due to a person who has failed to submit returns for an earlier period as required by this Part, the Commissioners may withhold payment of the amount until he has complied with that requirement.

(4)Regulations under subsection (2)(e) above may provide for credit to be held over either on the person’s application or in accordance with directions given by the Commissioners from time to time; and the regulations may allow directions to be given generally or with regard to particular cases.

(5)Regulations may provide that—

(a)no benefit shall be conferred in respect of credit except on a claim made in such manner and at such time as may be determined by or under regulations;

(b)payment in respect of credit shall be made subject to such conditions (if any) as the Commissioners think fit to impose, including conditions as to repayment in specified circumstances;

(c)deduction in respect of credit shall be made subject to such conditions (if any) as the Commissioners think fit to impose, including conditions as to the payment to the Commissioners, in specified circumstances, of an amount representing the whole or part of the amount deducted.

(6)Regulations may require a claim by a person to be made in a return required by provision made under section 49 above.

(7)Nothing in section 52 or 53 below shall be taken to derogate from the power to make regulations under this section (whether with regard to bad debts, the environment or any other matter).

52 Bad debts.U.K.

(1)Regulations may be made under section 51 above with a view to securing that a person is entitled to credit if—

(a)he carries out a taxable activity [F67at a landfill site] as a result of which he becomes entitled to a debt which turns out to be bad (in whole or in part), and

(b)such other conditions as may be prescribed are fulfilled.

(2)The regulations may include provision under section 51(5)(b) or (c) above requiring repayment or payment if it turns out that it was not justified to regard a debt as bad (or to regard it as bad to the extent that it was so regarded).

(3)The regulations may include provision for determining whether, and to what extent, a debt is to be taken to be bad.

53 Bodies concerned with the environment.U.K.

(1)Regulations may be made under section 51 above with a view to securing that a person is entitled to credit if—

(a)he pays a sum to a body whose objects are or include the protection of the environment, and

(b)such other conditions as may be prescribed are fulfilled.

(2)The regulations may in particular prescribe conditions—

(a)requiring bodies to which sums are paid (environmental bodies) to be approved by another body (the regulatory body);

(b)requiring the regulatory body to be approved by the Commissioners;

(c)requiring sums to be paid with the intention that they be expended on such matters connected with the protection of the environment as may be prescribed.

(3)The regulations may include provision under section 51(5)(b) or (c) above requiring repayment or payment if—

(a)a sum is not in fact expended on matters prescribed under subsection (2)(c) above, or

(b)a prescribed condition turns out not to have been fulfilled.

(4)The regulations may include—

(a)provision for determining the amount of credit (including provision for limiting it);

(b)provision that matters connected with the protection of the environment include such matters as overheads (including administration) of environmental bodies and the regulatory body;

(c)provision as to the matters by reference to which an environmental body or the regulatory body can be, and remain, approved (including matters relating to the functions and activities of any such body);

[F68(ca)provision for an environmental body to be and remain approved only if it complies with conditions imposed from time to time by the regulatory body or for the regulatory body to be and remain approved only if it complies with conditions imposed from time to time by the Commissioners (including provision for the variation or revocation of such conditions);]

(d)provision allowing [F69the withdrawal of approval of an environmental body by the Commissioners or by the regulatory body, and the withdrawal of approval of the regulatory body by the Commissioners,] (whether prospectively or retrospectively);

(e)provision that, if approval of the regulatory body is withdrawn, another body may be approved in its place or its functions may be performed by the Commissioners;

(f)provision allowing the Commissioners to disclose to the regulatory body information which relates to the tax affairs of persons carrying out taxable activities and which is relevant to the credit scheme established by the regulations.

Review and appealU.K.

54[F70Appeals]U.K.

(1)[F71Subject to section 55, an appeal shall lie to an appeal tribunal from any person who is or will be affected by any of the following decisions—]

(a)a decision as to the registration or cancellation of registration of any person under this Part;

(b)a decision as to whether tax is chargeable in respect of a disposal or as to how much tax is chargeable;

F72(ba). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F73(bb). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)a decision as to whether a person is entitled to credit by virtue of regulations under section 51 above or as to how much credit a person is entitled to or as to the manner in which he is to benefit from credit;

[F74(ca)a decision to withdraw approval of an environmental body under any provision contained in regulations by virtue of section 53(4)(d) above;]

(d)a decision as to an assessment falling within subsection (2) below or as to the amount of such an assessment;

(e)a decision to refuse a request under section 58(3) below;

(f)a decision to refuse an application under section 59 below;

(g)a decision as to whether conditions set out in a specification under the authority of provision made under section 68(4)(b) below are met in relation to a disposal;

(h)a decision to give a direction under any provision contained in regulations by virtue of section 68(5) below;

(i)a decision as to a claim for the repayment of an amount under paragraph 14 of Schedule 5 to this Act;

(j)a decision as to liability to a penalty under Part V of that Schedule or as to the amount of such a penalty;

(k)a decision under paragraph 19 of that Schedule (as mentioned in paragraph 19(5));

(l)a decision as to any liability to pay interest under paragraph 26 or 27 of that Schedule or as to the amount of the interest payable;

(m)a decision as to any liability to pay interest under paragraph 29 of that Schedule or as to the amount of the interest payable;

(n)a decision to require any security under paragraph 31 of that Schedule or as to its amount;

(o)a decision as to the amount of any penalty or interest specified in an assessment under paragraph 32 of that Schedule.

(2)An assessment falls within this subsection if [F75it is—

(a)an assessment] under section 50 above in respect of an accounting period in relation to which a return required to be made by virtue of regulations under section 49 above has been made [F76, or

(b)an assessment under section 50A.]

F77(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F77(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F77(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F77(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F77(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F77(8). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F7854AOffer of reviewU.K.

(1)HMRC must offer a person (P) a review of a decision that has been notified to P if an appeal lies under section 54 in respect of the decision.

(2)The offer of the review must be made by notice given to P at the same time as the decision is notified to P.

(3)This section does not apply to the notification of the conclusions of a review.

54BRight to require reviewU.K.

(1)Any person (other than P) who has the right of appeal under section 54 against a decision may require HMRC to review that decision if that person has not appealed to the appeal tribunal under section 54G.

(2)A notification that such a person requires a review must be made within 30 days of that person becoming aware of the decision.

54CReview by HMRCU.K.

(1) HMRC must review a decision if—

(a)they have offered a review of the decision under section 54A, and

(b)P notifies HMRC accepting the offer within 30 days from the date of the document containing the notification of the offer.

(2)But P may not notify acceptance of the offer if P has already appealed to the appeal tribunal under section 54G.

(3)HMRC must review a decision if a person other than P notifies them under section 54B.

(4)HMRC shall not be required to review a decision if P, or another person, has appealed to the appeal tribunal under section 54G in respect of the decision.

54DExtensions of timeU.K.

(1)If under section 54A, HMRC have offered P a review of a decision, HMRC may within the relevant period notify P that the relevant period is extended.

(2)If under section 54B another person may require HMRC to review a matter, HMRC may within the relevant period notify the other person that the relevant period is extended.

(3)If notice is given the relevant period is extended to the end of 30 days from—

(a)the date of the notice, or

(b)any other date set out in the notice or a further notice.

(4)In this section “relevant period” means—

(a)the period of 30 days referred to in—

(i)section 54C(1)(b) (in a case falling within subsection (1)), or

(ii)section 54B(2) (in a case falling within subsection (2)), or

(b)if notice has been given under subsection (1) or (2), that period as extended (or as most recently extended) in accordance with subsection (3).

54EReview out of timeU.K.

(1)This section applies if—

(a)HMRC have offered a review of a decision under section 54A and P does not accept the offer within the time allowed under section 54C(1)(b) or 54D(3); or

(b)a person who requires a review under section 54B does not notify HMRC within the time allowed under that section or section 54D(3).

(2)HMRC must review the decision under section 54C if—

(a)after the time allowed, P, or the other person, notifies HMRC in writing requesting a review out of time,

(b)HMRC are satisfied that P, or the other person, had a reasonable excuse for not accepting the offer or requiring review within the time allowed, and

(c)HMRC are satisfied that P, or the other person, made the request without unreasonable delay after the excuse had ceased to apply.

(3)HMRC shall not be required to review a decision if P, or another person, has appealed to the appeal tribunal under section 54G in respect of the decision.

54FNature of review etcU.K.

(1)This section applies if HMRC are required to undertake a review under section 54C or 54E.

(2)The nature and extent of the review are to be such as appear appropriate to HMRC in the circumstances.

(3)For the purpose of subsection (2), HMRC must, in particular, have regard to steps taken before the beginning of the review—

(a)by HMRC in reaching the decision, and

(b)by any person in seeking to resolve disagreement about the decision.

(4)The review must take account of any representations made by P, or the other person, at a stage which gives HMRC a reasonable opportunity to consider them.

(5)The review may conclude that the decision is to be—

(a)upheld,

(b)varied, or

(c)cancelled.

(6)HMRC must give P, or the other person, notice of the conclusions of the review and their reasoning within—

(a)a period of 45 days beginning with the relevant date, or

(b)such other period as HMRC and P, or the other person, may agree.

(7)In subsection (6) “relevant date” means—

(a)the date HMRC received P’s notification accepting the offer of a review (in a case falling within section 54A), or

(b)the date HMRC received notification from another person requiring review (in a case falling within section 54B), or

(c)the date on which HMRC decided to undertake the review (in a case falling within section 54E).

(8)Where HMRC are required to undertake a review but do not give notice of the conclusions within the time period specified in subsection (6), the conclusion of the review is deemed to be that the decision is upheld.

(9)HMRC must notify P, or the other person of any conclusion under subsection (8).

54GBringing of appealsU.K.

(1)An appeal under section 54 is to be made to the appeal tribunal before—

(a)the end of the period of 30 days beginning with—

(i)in a case where P is the appellant, the date of the document notifying the decision to which the appeal relates, or

(ii)in a case where a person other than P is the appellant, the date that person becomes aware of the decision, or

(b)if later, the end of the relevant period (within the meaning of section 54D).

(2)But that is subject to subsections (3) to (5).

(3)In a case where HMRC are required to undertake a review under section 54C—

(a)an appeal may not be made until the conclusion date, and

(b)any appeal is to be made within the period of 30 days beginning with the conclusion date.

[F79(4)In a case where HMRC are requested to undertake a review by virtue of section 54E—

(a)an appeal may not be made to an appeal tribunal—

(i)unless HMRC have notified P, or the other person, that a review will be undertaken, and

(ii)if HMRC have notified P, or the other person, that a review will be undertaken, until the conclusion date;

(b)any appeal where paragraph (a)(ii) applies is to be made within the period of 30 days beginning with the conclusion date;

(c)if HMRC have notified P, or the other person, that a review will not be undertaken, an appeal may be made only if the appeal tribunal gives permission to do so.]

(5)In a case where section 54F(8) applies, an appeal may be made at any time from the end of the period specified in section 54F(6) to the date 30 days after the conclusion date.

(6)An appeal may be made after the end of the period specified in subsection (1), (3)(b), (4)(b) or (5) if the appeal tribunal gives permission to do so.

(7)In this section “conclusion date” means the date of the document notifying the conclusions of the review.]

55 [F80Appeals: further provisions]U.K.

F81(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F82(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F83(3)Subject to subsections (3A) and (3B), where an appeal under section 54 relates to a decision falling within section 54(1)(b) or (d), it shall not be entertained unless the amount which HMRC have determined to be payable as tax has been paid or deposited with them.]

[F84(3A)In a case where the amount determined to be payable as tax has not been paid or deposited an appeal may be entertained if—

(a)HMRC are satisfied (on the application of the appellant), or

(b)the appeal tribunal decides (HMRC not being so satisfied and on the application of the appellant),

• that the requirement to pay or deposit the amount determined would cause the appellant to suffer hardship.

(3B)Notwithstanding the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007, the decision of the tribunal as to the issue of hardship is final.]

(4)On an appeal under this section against an assessment to a penalty under paragraph 18 of Schedule 5 to this Act, the burden of proof as to the matters specified in paragraphs (a) and (b) of sub-paragraph (1) of paragraph 18 shall lie upon the Commissioners.

56 Appeals: other provisions.U.K.

F85(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)[F86Where on an appeal under section 54] —

(a)it is found that the amount specified in the assessment is less than it ought to have been, and

(b)the tribunal gives a direction specifying the correct amount,

the assessment shall have effect as an assessment of the amount specified in the direction and that amount shall be deemed to have been notified to the appellant.

(3)Where on an appeal under section 55 above it is found that the whole or part of any amount paid or deposited in pursuance of section 55(3) above is not due, so much of that amount as is found not to be due shall be repaid with interest [F87at the rate applicable under section 197 of this Act] .

(4)Where on an appeal under section 55 above it is found that the whole or part of any amount due to the appellant by virtue of regulations under section 51(2)(c) or (d) or (f) above has not been paid, so much of that amount as is found not to have been paid shall be paid with interest [F88at the rate applicable under section 197 of this Act] .

(5)Where an appeal under section 55 above has been entertained notwithstanding that an amount determined by the Commissioners to be payable as tax has not been paid or deposited and it is found on the appeal that that amount is due [F89it shall be paid with interest at the rate applicable under section 197 of this Act].

[F90(5A)Interest under subsection (5) shall be paid without any deduction of income tax.]

(6)Without prejudice to paragraph 25 of Schedule 5 to this Act, nothing in section 55 above shall be taken to confer on a tribunal any power to vary an amount assessed by way of penalty except in so far as it is necessary to reduce it to the amount which is appropriate under paragraphs 18 to 24 of that Schedule.

(7)Without prejudice to paragraph 28 of Schedule 5 to this Act, nothing in section 55 above shall be taken to confer on a tribunal any power to vary an amount assessed by way of interest except in so far as it is necessary to reduce it to the amount which is appropriate under paragraph 26 or 27 of that Schedule.

[F91(8)Sections 85 and 85B of the Value Added Tax Act 1994 (settling of appeals by agreement and payment of tax where there is a further appeal) shall have effect as if—

(a)the references to section 83 of that Act included references to section 54 of this Act, and

(b)the references to value added tax included references to landfill tax.]

57 Review and appeal: commencement.U.K.

Sections 54 to 56 above shall come into force on—

(a)1st October 1996, or

(b)such earlier day as may be appointed by order.

MiscellaneousU.K.

58 Partnership, bankruptcy, transfer of business, etc.U.K.

(1)As regards any case where a business is carried on in partnership or by another unincorporated body, regulations may make provision for determining by what persons anything required by this Part to be done by a person is to be done.

(2)The registration under this Part of an unincorporated body other than a partnership may be in the name of the body concerned; and in determining whether taxable activities are carried out by such a body no account shall be taken of any change in its members.

(3)The registration under this Part of a body corporate carrying on a business in several divisions may, if the body corporate so requests and the Commissioners see fit, be in the names of those divisions.

(4)As regards any case where a person carries on a business of a person who has died or become bankrupt or incapacitated or whose estate has been sequestrated, or of a person which is in liquidation or receivership or [F92administration] , regulations may—

(a)require the first-mentioned person to inform the Commissioners of the fact that he is carrying on the business and of the event that has led to his carrying it on;

(b)make provision allowing the person to be treated for a limited time as if he were the other person;

(c)make provision for securing continuity in the application of this Part where a person is so treated.

(5)Regulations may make provision for securing continuity in the application of this Part in cases where a business carried on by a person is transferred to another person as a going concern.

(6)Regulations under subsection (5) above may in particular—

(a)require the transferor to inform the Commissioners of the transfer;

(b)provide for liabilities and duties under this Part of the transferor to become, to such extent as may be provided by the regulations, liabilities and duties of the transferee;

(c)provide for any right of either of them to repayment or credit in respect of tax to be satisfied by making a repayment or allowing a credit to the other;

but the regulations may provide that no such provision as is mentioned in paragraph (b) or (c) of this subsection shall have effect in relation to any transferor and transferee unless an application in that behalf has been made by them under the regulations.

59 Groups of companies.U.K.

(1)Where under the following provisions of this section any bodies corporate are treated as members of a group, for the purposes of this Part—

(a)any liability of a member of the group to pay tax shall be taken to be a liability of the representative member;

(b)the representative member shall be taken to carry out any taxable activities which a member of the group would carry out (apart from this section) by virtue of section 69 below;

(c)all members of the group shall be jointly and severally liable for any tax due from the representative member.

(2)Two or more bodies corporate are eligible to be treated as members of a group if the [F93conditions] mentioned in subsection (3) below [F94are fulfilled] and—

(a)one of them controls each of the others,

(b)one person (whether a body corporate or an individual) controls all of them, or

(c)two or more individuals carrying on a business in partnership control all of them.

(3)[F95The conditions are that—

(a)each of the bodies corporate is a registered person, and

(b)the] prospective representative member has an established place of business in the United Kingdom.

(4)Where an application to that effect is made to the Commissioners with respect to two or more bodies corporate eligible to be treated as members of a group, then—

(a)from the beginning of an accounting period they shall be so treated, and

(b)one of them shall be the representative member,

unless the Commissioners refuse the application; and the Commissioners shall not refuse the application unless it appears to them necessary to do so for the protection of the revenue.

(5)Where any bodies corporate are treated as members of a group and an application to that effect is made to the Commissioners, then, from the beginning of an accounting period—

(a)a further body eligible to be so treated shall be included among the bodies so treated,

(b)a body corporate shall be excluded from the bodies so treated,

(c)another member of the group shall be substituted as the representative member, or

(d)the bodies corporate shall no longer be treated as members of a group,

unless the application is to the effect mentioned in paragraph (a) or (c) above and the Commissioners refuse the application.

(6)The Commissioners may refuse an application under subsection (5)(a) or (c) above only if it appears to them necessary to do so for the protection of the revenue.

(7)Where a body corporate is treated as a member of a group as being controlled by any person and it appears to the Commissioners that it has ceased to be so controlled, they shall, by notice given to that person, terminate that treatment from such date as may be specified in the notice.

(8)An application under this section with respect to any bodies corporate must be made by one of those bodies or by the person controlling them and must be made not less than 90 days before the date from which it is to take effect, or at such later time as the Commissioners may allow.

(9)For the purposes of this section a body corporate shall be taken to control another body corporate if it is empowered by statute to control that body’s activities or if it is that body’s holding company within the meaning of section [F961159 of and Schedule 6 to] the M43Companies Act 1985; and an individual or individuals shall be taken to control a body corporate if he or they, were he or they a company, would be that body’s holding company within the meaning of [F96those provisions].

60[F97Information, powers, penalties, secondary liability, etc.]U.K.

Schedule 5 to this Act (which contains provisions relating to information, powers, penalties [F98, secondary liability] and other matters) shall have effect.

61 Taxable disposals: special provisions.U.K.

(1)Where—

(a)a taxable disposal is in fact made on a particular day,

(b)within the period of 14 days beginning with that day the person liable to pay tax in respect of the disposal issues a landfill invoice in respect of the disposal, and

(c)he has not notified the Commissioners in writing that he elects not to avail himself of this subsection,

for the purposes of this Part the disposal shall be treated as made at the time the invoice is issued.

(2)The reference in subsection (1) above to a landfill invoice is to a document containing such particulars as regulations may prescribe for the purposes of that subsection.

(3)The Commissioners may at the request of a person direct that subsection (1) above shall apply—

(a)in relation to disposals in respect of which he is liable to pay tax, or

(b)in relation to such of them as may be specified in the direction,

as if for the period of 14 days there were substituted such longer period as may be specified in the direction.

F9962 Taxable disposals: regulations.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

63 Qualifying material: special provisions.U.K.

(1)This section applies for the purposes of section 42 above.

(2)The Commissioners may direct that where material is disposed of it must be treated as qualifying material if it would in fact be such material but for a small quantity of non-qualifying material; and whether a quantity of non-qualifying material is small must be determined in accordance with the terms of the direction.

(3)The Commissioners may at the request of a person direct that where there is a disposal in respect of which he is liable to pay tax the material disposed of must be treated as qualifying material if it would in fact be such material but for a small quantity of non-qualifying material, and—

(a)a direction may apply to all disposals in respect of which a person is liable to pay tax or to such of them as are identified in the direction;

(b)whether a quantity of non-qualifying material is small must be determined in accordance with the terms of the direction.

(4)If a direction under subsection (3) above applies to a disposal any direction under subsection (2) above shall not apply to it.

[F100(4A)Subsections (2) to (4) do not apply where the material disposed of consists of qualifying fines.]

(5)An order may provide that material must not be treated as qualifying material unless prescribed conditions are met.

(6)A condition may relate to any matter the Treasury think fit (such as the production of a document which includes a statement of the nature of the material).

[F10163AQualifying fines: special provisionsU.K.

(1)This section applies for the purposes of section 42.

(2)An order may provide that fines must not be treated as qualifying fines unless prescribed conditions are met.

(3)A condition may relate to any matter the Treasury think fit.

(4)The conditions may include conditions making provision about—

(a)the production of a document which includes a statement of the nature of the fines;

(b)carrying out a specified test on fines proposed to be disposed of as qualifying fines;

(c)the frequency with which tests are to be carried out on any fines proposed to be disposed of as qualifying fines;

(d)the frequency with which tests are to be carried out on any fines that come from a particular source and are proposed to be disposed of as qualifying fines;

(e)the steps to be taken by operators of landfill sites in relation to persons sending fines to be disposed of as qualifying fines.

(5)The conditions may enable provision to be made by notices issued by the Commissioners in accordance with such provision as is made in the conditions.

(6)A notice issued as described in subsection (5) may be revoked by a notice issued in the same way.

(7)If an order includes provision falling within subsection (4)(b), the Commissioners may direct a person to carry out such a test in relation to any fines proposed to be disposed of as qualifying fines.

(8)In this section “specified” means specified in—

(a)a condition prescribed under subsection (2), or

(b)a notice issued as described in subsection (5).]

InterpretationU.K.

F10264 Disposal of material as waste.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F10265 Disposal by way of landfill.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F10265APrescribed landfill site activities to be treated as disposalsU.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F10266 Landfill sites.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F10267 Operators of landfill sites.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

68 Weight of material disposed of.U.K.