Office of Public Sector Information
PART III continued
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.
(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 in relation to which an administration order is in force, 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.
(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 condition mentioned in subsection (3) below is 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) The condition is that 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 736 of the [1985 c. 6.] Companies 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 that section.
Schedule 5 to this Act (which contains provisions relating to information, powers, penalties and other matters) shall have effect.
(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.
(1) For the purposes of this Part, regulations may make provision under this section in relation to a disposal which is a taxable disposal (or would be apart from the regulations).
(2) The regulations may provide that if particular conditions are fulfilled—
(a) the disposal shall be treated as not being a taxable disposal, or
(b) the disposal shall, to the extent found in accordance with prescribed rules, be treated as not being a taxable disposal.
(3) The regulations may provide that if particular conditions are fulfilled—
(a) the disposal shall be treated as made at a time which is found in accordance with prescribed rules and which falls after the time when it would be regarded as made apart from the regulations, or
(b) the disposal shall, to the extent found in accordance with prescribed rules, be treated as made at a time which is found in accordance with prescribed rules and which falls after the time when it would be regarded as made apart from the regulations.
(4) In finding the time when the disposal would be regarded as made apart from the regulations, section 61(1) above and any direction under section 61(3) above shall be taken into account.
(5) The regulations may be framed by reference to—
(a) conditions specified in the regulations or by the Commissioners or by an authorised person, or
(b) any combination of such conditions;
and the regulations may specify conditions, or allow conditions to be specified, generally or with regard to particular cases.
(6) The regulations may make provision under subsections (2)(b) and (3)(b) above in relation to the same disposal.
(7) The regulations may only provide that a disposal is to be treated as not being a taxable disposal if or to the extent that—
(a) the disposal is a temporary one pending the incineration or recycling of the material concerned, or pending the removal of the material for use elsewhere, or pending the sorting of the material with a view to its removal elsewhere or its eventual disposal, and
(b) the temporary disposal is made in an area designated for the purpose by an authorised person.
(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.
(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).
(1) A disposal of material is a disposal of it as waste if the person making the disposal does so with the intention of discarding the material.
(2) The fact that the person making the disposal or any other person could benefit from or make use of the material is irrelevant.
(3) Where a person makes a disposal on behalf of another person, for the purposes of subsections (1) and (2) above the person on whose behalf the disposal is made shall be treated as making the disposal.
(4) The reference in subsection (3) above to a disposal on behalf of another person includes references to a disposal—
(a) at the request of another person;
(b) in pursuance of a contract with another person.
(1) There is a disposal of material by way of landfill if—
(a) it is deposited on the surface of land or on a structure set into the surface, or
(b) it is deposited under the surface of land.
(2) Subsection (1) above applies whether or not the material is placed in a container before it is deposited.
(3) Subsection (1)(b) above applies whether the material—
(a) is covered with earth after it is deposited, or
(b) is deposited in a cavity (such as a cavern or mine).
(4) If material is deposited on the surface of land (or on a structure set into the surface) with a view to it being covered with earth the disposal must be treated as made when the material is deposited and not when it is covered.
(5) An order may provide that the meaning of the disposal of material by way of landfill (as it applies for the time being) shall be varied.
(6) An order under subsection (5) above may make provision in such way as the Treasury think fit, whether by amending any of subsections (1) to (4) above or otherwise.
(7) In this section “land” includes land covered by water where the land is above the low water mark of ordinary spring tides.
(8) In this section “earth” includes similar matter (such as sand or rocks).
Land is a landfill site at a given time if at that time—
(a) a licence which is a site licence for the purposes of Part II of the [1990 c. 43.] Environmental Protection Act 1990 (waste on land) is in force in relation to the land and authorises disposals in or on the land,
(b) a resolution under section 54 of that Act (land occupied by waste disposal authorities in Scotland) is in force in relation to the land and authorises deposits or disposals in or on the land,
(c) a disposal licence issued under Part II of the [S.I. 1978/1049 (N.I.19).] Pollution Control and Local Government (Northern Ireland) Order 1978 (waste on land) is in force in relation to the land and authorises deposits on the land,
(d) a resolution passed under Article 13 of that Order (land occupied by district councils in Northern Ireland) is in force in relation to the land and relates to deposits on the land, or
(e) 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.
The operator of a landfill site at a given time is—
(a) the person who is at the time concerned the holder of the licence, where section 66(a) above applies;
(b) the waste disposal authority which at the time concerned occupies the landfill site, where section 66(b) above applies;
(c) the person who is at the time concerned the holder of the licence, where section 66(c) above applies;
(d) the district council which passed the resolution, where section 66(d) above applies;
(e) the person who is at the time concerned the holder of the licence, where section 66(e) above applies.
(1) The weight of the material disposed of on a taxable disposal shall be determined in accordance with regulations.
(2) The regulations may—
(a) prescribe rules for determining the weight;
(b) authorise rules for determining the weight to be specified by the Commissioners in a prescribed manner;
(c) authorise rules for determining the weight to be agreed by the person liable to pay the tax and an authorised person.
(3) The regulations may in particular prescribe, or authorise the specification or agreement of, rules about—
(a) the method by which the weight is to be determined;
(b) the time by reference to which the weight is to be determined;
(c) the discounting of constituents (such as water).
(4) The regulations may include provision that a specification authorised under subsection (2)(b) above may provide—
(a) that it is to have effect only in relation to disposals of such descriptions as may be set out in the specification;
(b) that it is not to have effect in relation to particular disposals unless the Commissioners are satisfied that such conditions as may be set out in the specification are met in relation to the disposals;
and the conditions may be framed by reference to such factors as the Commissioners think fit (such as the consent of an authorised person to the specification having effect in relation to disposals).
(5) The regulations may include provision that—
(a) where rules are agreed as mentioned in subsection (2)(c) above, and
(b) the Commissioners believe that they should no longer be applied because they do not give an accurate indication of the weight or they are not being fully observed or for some other reason,
the Commissioners may direct that the agreed rules shall no longer have effect.
(6) The regulations shall be so framed that where in relation to a given disposal—
(a) no specification of the Commissioners has effect, and
(b) no agreed rules have effect,
the weight shall be determined in accordance with rules prescribed in the regulations.
(1) A person carries out a taxable activity if—
(a) he makes a taxable disposal in respect of which he is liable to pay tax, or
(b) he permits another person to make a taxable disposal in respect of which he (the first-mentioned person) is liable to pay tax.
(2) Where—
(a) a taxable disposal is made, and
(b) it is made without the knowledge of the person who is liable to pay tax in respect of it,
that person shall for the purposes of this section be taken to permit the disposal.
(1) Unless the context otherwise requires—
“accounting period” shall be construed in accordance with section 49 above;
“appeal tribunal” means a VAT and duties 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;
“material” means material of all kinds, including objects, substances and products of all kinds;
“prescribed” means prescribed by an order or regulations under this Part;
“registrable person” has the meaning given by section 47(10) above;
“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.
(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.
(1) The power to make an order under section 57 above shall be exercisable by the Commissioners, and the power to make an order under any other provision of this Part shall be exercisable by the Treasury.
(2) Any power to make regulations under this Part shall be exercisable by the Commissioners.
(3) Any power to make an order or regulations under this Part shall be exercisable by statutory instrument.
(4) An order to which this subsection applies shall be laid before the House of Commons; and unless it is approved by that House before the expiration of a period of 28 days beginning with the date on which it was made it shall cease to have effect on the expiration of that period, but without prejudice to anything previously done under the order or to the making of a new order.
(5) In reckoning any such period as is mentioned in subsection (4) above no account shall be taken of any time during which Parliament is dissolved or prorogued or during which the House of Commons is adjourned for more than four days.
(6) A statutory instrument containing an order or regulations under this Part (other than an order under section 57 above or an order to which subsection (4) above applies) shall be subject to annulment in pursuance of a resolution of the House of Commons.
(7) Subsection (4) above applies to—
(a) an order under section 42(3) above providing for material which would otherwise be qualifying material not to be qualifying material;
(b) an order under section 46 above which produces the result that a disposal which would otherwise not be a taxable disposal is a taxable disposal;
(c) an order under section 63(5) above other than one which provides only that an earlier order under section 63(5) is not to apply to material;
(d) an order under section 65(5) above providing for anything which would otherwise not be a disposal of material by way of landfill to be such a disposal.
(8) Any power to make an order or regulations under this Part—
(a) may be exercised as regards prescribed cases or descriptions of case;
(b) may be exercised differently in relation to different cases or descriptions of case.
(9) An order or regulations under this Part may include such supplementary, incidental, consequential or transitional provisions as appear to the Treasury or the Commissioners (as the case may be) to be necessary or expedient.
(10) No specific provision of this Part about an order or regulations shall prejudice the generality of subsections (8) and (9) above.
Finance Act 1996