PART IPRELIMINARY

Citation and commencement

1.  These Regulations may be cited as the Landfill Tax Regulations 1996 and shall come into force on 1st August 1996.

Interpretation

2.—(1) In these Regulations—

• “accounting period” means—

  (a)

  in the case of a registered person, each period of three months ending on the dates notified to him by the Commissioners, whether by means of a registration certificate issued by them or otherwise;

  (b)

  in the case of a registrable person who is not registered, each quarter; or

  (c)

  in the case of any registrable person, such other period in relation to which he is required by or under regulation 11 to make a return;

  and, in every case, the first accounting period of a registrable person shall begin on the effective date of registration;

• “the Act” means the Finance Act 1996;

• “Collector” means a Collector, Deputy Collector or Assistant Collector of Customs and Excise;

• “credit”, except where the context otherwise requires, means credit which a person is entitled to claim under Part IV of these Regulations;

• “disposal” means a landfill disposal (which expression has the meaning given in section 70(2) of the Act) made on or after 1st October 1996 and “disposed of” shall be construed accordingly;

• “effective date of registration” means the date determined in accordance with section 47 of the Act upon which the person was or should have been registered;

• “landfill invoice” means an invoice of the description in regulation 37;

• “landfill site” has the meaning given in section 66 of the Act;

• “landfill tax account” has the meaning given in regulation 12;

• “landfill tax bad debt account” has the meaning given in regulation 26;

• “quarter” means a period of three months ending at the end of March, June, September or December;

• “registered person” means a person who is registered under section 47 of the Act and “register” and “registration” shall be construed accordingly;

• “registrable person” has the meaning given in section 47(10) of the Act;

• “registration number” means the identifying number allocated to a registered person and notified to him by the Commissioners;

• “return” means a return which is required to be made in accordance with regulation 11;

• “taxable business” means a business or part of a business in the course of which taxable activities are carried out;

• “transfer note” has the same meaning as in the Environmental Protection (Duty of Care) Regulations 1991(1);

• “working day” means any day of the week except Saturday and Sunday and a bank holiday or public holiday, in either case, for England.

(2) In these Regulations any question whether a person is connected with another shall be determined in accordance with section 839 of the Taxes Act 1988(2).

(3) Any reference in these Regulations to “this Part” is a reference to the Part of these Regulations in which that reference is made.

(4) Any reference in these Regulations to a form prescribed in the Schedule to these Regulations shall include a reference to a form which the Commissioners are satisfied is a form to the like effect.

Designation, direction or approval

3.  Any designation, direction or approval by the Commissioners under or for the purposes of these Regulations shall be made or given by a notice in writing.