Part IIIU.K. Landfill Tax

InterpretationU.K.

70 Interpretation: other provisions.U.K.

(1)Unless the context otherwise requires—

• “accounting period” shall be construed in accordance with section 49 above;

• “appeal tribunal” means [F1the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal;]

• “authorised person” means any person acting under the authority of the Commissioners;

• “the Commissioners” means the Commissioners of Customs and Excise;

• “conduct” includes any act, omission or statement;

• [F2“the Environment Agency” means the body established by section 1 of the Environment Act 1995; ]F3

• [F4“HMRC” means Her Majesty’s Revenue and Customs;]

• “material” means material of all kinds, including objects, substances and products of all kinds;

• [F5“the Natural Resources Body for Wales” means the body established by article 3 of the Natural Resources Body for Wales (Establishment) Order 2012 (S.I. 2012/1903);]

• “prescribed” means prescribed by an order or regulations under this Part;

• “registrable person” has the meaning given by section 47(10) above;

• F6...

• “tax” means landfill tax;

• “taxable disposal” has the meaning given by section 40 above.

(2)A landfill disposal is a disposal—

(a)of material as waste, and

(b)made by way of landfill.

[F7(2A)A local authority is —

(a)the council of a county, county borough, district, London borough, parish or group of parishes (or, in Wales, community or group of communities);

(b)the Common Council of the City of London;

(c)as respects the Temples, the Sub-Treasurer of the Inner Temple and the Under-Treasurer of the Middle Temple respectively;

(d)the council of the Isles of Scilly;

(e)any joint committee or joint board established by two or more of the foregoing;

F8(f)]. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)A reference to this Part includes a reference to any order or regulations made under it and a reference to a provision of this Part includes a reference to any order or regulations made under the provision, unless otherwise required by the context or any order or regulations.

(4)This section and sections 64 to 69 above apply for the purposes of this Part.