Landfill Tax Regulations 1996
| Jurisdiction | UK Non-devolved |
| Citation | SI 1996/1527 |
| Year | 1996 |
1996 No. 1527
LANDFILL TAX
The Landfill Tax Regulations 1996
Made 12th June 1996
Laid before the House of Commons 12th June 1996
Coming into force 1st August 1996
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 47(9), 48(1) and (2), 49, 51(1) to (6), 52(1) to (3), 53(1) to (4), 58(1) and (4) to (6), 61(2), 62(1) to (3) and (5) and (6) and 68(1) to (6) of, and paragraphs 2(1) to (3), 13(1) and (6), 14(5), 20(3), 23(1), 42(1) to (5) and 43(1) to (5) of Schedule 5 to, the Finance Act 19961, hereby make the following Regulations:
PART I
PRELIMINARY
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 19912;
“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 19883.
(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.
PART II
REGISTRATION AND PROVISION FOR SPECIAL CASES
Notification of liability to be registered
4.—(1) A person who is required by section 47(3) of the Act to notify the Commissioners of his intention to carry out taxable activities shall do so on the form numbered 1 in the Schedule to these Regulations.
(2) Where the notification referred to in this regulation is made by a person who operates or intends to operate more than one landfill site, it shall include the particulars set out on the form numbered 2 in the Schedule to these Regulations.
(3) Where the notification referred to in this regulation is made by a partnership, it shall include the particulars set out on the form numbered 3 in the Schedule to these Regulations.
(4) The notification referred to in this regulation shall be made within 30 days of the earliest date after 1st August 1996 on which the person either forms or continues to have the intention to carry out taxable activities.
Changes in particulars
5.—(1) A person who has made a notification under regulation 4, whether or not it was made in accordance with paragraph (4) of that regulation, shall, within 30 days of—
(a)
(a) discovering any inaccuracy in; or
(b)
(b) any change occurring which causes to become inaccurate,
any of the information which was contained in or provided with the notification, notify the Commissioners in writing and furnish them with full particulars.
(2) Without prejudice to paragraph (1) above, a registrable person shall, within 30 days of any change occurring in any of the circumstances referred to in paragraph (4) below, notify the Commissioners in writing and furnish them with particulars of—
(a)
(a) the change; and
(b)
(b) the date on which the change occurred.
(3) A registrable person who discovers that any information contained in or provided with a notification under paragraph (1) or (2) above was inaccurate shall, within 30 days of his discovering the inaccuracy, notify the Commissioners in writing and furnish them with particulars of—
(a)
(a) the inaccuracy;
(b)
(b) the date on which the inaccuracy was discovered;
(c)
(c) how the information was inaccurate; and
(d)
(d) the correct information.
(4) The circumstances mentioned in paragraph (2) above are the following circumstances relating to the registrable person or any taxable business carried on by him:
(a)
(a) his name, his trading name (if different), his address and the landfill sites he operates;
(b)
(b) his status, namely whether he carries on business as a sole proprietor, body corporate, partnership or other unincorporated body;
(c)
(c) in the case of a partnership, the name and address of any partner.
(5) Any person failing to comply with a requirement imposed in any of paragraphs (1) to (3) above shall be liable to a penalty of £250.
(6) Where in relation to a registered person the Commissioners are satisfied that any of the information recorded in the register is or has become inaccurate they may correct the register accordingly.
(7) For the purposes of paragraph (6) above, it is immaterial whether or not the registered person has notified the Commissioners of any change which has occurred in accordance with paragraphs (1) to (3) above.
Notification of cessation of taxable activities
6. A person who is required by section 47(4) of the Act to notify the Commissioners of his having ceased to have the intention to carry out taxable activities shall, within 30 days of his so having ceased, notify the Commissioners in writing and shall therein inform them of—
(a) the date on which he ceased to have the intention of carrying out taxable activities; and
(b) if different, the date on which he ceased to carry out taxable activities.
Transfer of a going concern
7.—(1) Where—
(a)
(a) a taxable business is transferred as a going concern;
(b)
(b) the registration of the transferor has not already been cancelled;
(c)
(c) as a result of the transfer of the business the registration of the transferor is to be cancelled and the transferee has become liable to be registered; and
(d)
(d) an application is made on the form numbered 4 in the Schedule to these Regulations by both the transferor and the transferee,
the Commissioners may with effect from the date of the transfer cancel the registration of the transferor and register the transferee with the registration number previously allocated to the transferor.
(2) An application under paragraph (1) above shall be treated as the notification referred to in regulation 6.
(3) Where the transferee of a business has been registered under paragraph (1) above with the registration number previously allocated to the transferor—
(a)
(a) any liability of the transferor existing at the date of the transfer to make a return or account for or pay any tax under Part III of these Regulations shall become the liability of the transferee;
(b)
(b) any entitlement of the transferor, whether or not existing at the date of the transfer, to credit or payment under Part IV of these Regulations shall become the entitlement of the transferee.
(4) In addition to the provisions set out in paragraph (3) above, where the transferee of a business has been registered under paragraph (1) above with the registration number previously allocated to the transferor during an accounting period subsequent to that in which the transfer took place (but with effect from the date of the transfer) and any—
(a)
(a) return has been made;
(b)
(b) tax has been accounted for; or
(c)
(c) entitlement to credit has been claimed,
by either the transferor or the transferee, it shall be treated as having been done by the transferee.
(5) Where—
(a)
(a) a taxable business is transferred as a going concern;
(b)
(b) the transferee removes material as described in regulation 21(2) or (4); and
(c)
(c) the transferor has paid tax on the disposal concerned,
then...
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