The Landfill Tax Regulations 1996

Functions of the regulatory body

34.—(1) The regulatory body—

(a)may approve a body which is within regulation 33;

(b)may require any person applying for approval to pay an application fee;

(c)without prejudice to the generality of sub-paragraph (d) below, may require approved bodies to pay a contribution to the running costs of the regulatory body and such contribution may be required to be paid periodically;

(d)may, either at the time of granting the approval or subsequently, make the approval subject to such conditions as it thinks fit, including conditions relating to the records and accounts the body shall keep;

(e)may revoke the approval;

(f)shall maintain a roll of bodies which it has approved;

(g)shall allocate an identifying number (the enrolment number) to each such body;

(h)shall remove from the roll any body whose approval it has revoked;

(i)shall satisfy itself, by reference to such records or other documents or information it thinks fit, that the qualifying contributions received by the body have been spent by it only in the course or furtherance of its approved objects; and

(j)shall publish information regarding which bodies it has approved and which approvals it has revoked.

(2) Where—

(a)the Commissioners revoke their approval of the regulatory body without approving another body with effect from the day after the revocation takes effect; and

(b)they have not given notice in writing to each body which has been enrolled (and which has not been removed from the roll), no later than the date such revocation takes effect, that they will not be performing any of the functions specified in paragraph (1) above,

the approval of all such bodies shall be deemed to have been revoked on the day the Commissioners revoked their approval.