- Latest available (Revised) - English
- Latest available (Revised) - Welsh
- Original (As enacted) - English
- Original (As enacted) - Welsh
This is the original version (as it was originally enacted).
(1)The taxable weight of the material in a taxable disposal made at an authorised landfill site—
(a)must be calculated by the operator of the site at which the taxable disposal is made;
(b)may be calculated by WRA if it thinks it appropriate to do so.
(2)The calculation is to be made—
(a)in accordance with section 19, if made by the operator;
(b)in accordance with section 22, if made by WRA.
(3)Where—
(a)no tax return has been made in respect of the disposal, and
(b)WRA—
(i)calculates the taxable weight of the material, and
(ii)applies the result in issuing a notice to the operator in respect of the disposal,
the taxable weight of the material for the purposes of section 14(2) and (5) is the taxable weight calculated by WRA, unless the operator subsequently takes the steps set out in subsection (4).
(4)Where the operator—
(a)calculates the taxable weight of the material, and
(b)applies the result in making or amending a tax return in respect of the disposal,
the taxable weight of the material for the purposes of section 14(2) and (5) is the taxable weight calculated by the operator, unless WRA subsequently takes the steps set out in subsection (5).
(5)Where WRA—
(a)calculates the taxable weight of the material after a tax return has been made in respect of the disposal, and
(b)applies the result in issuing a notice to the operator in respect of the disposal,
the taxable weight of the material for the purposes of section 14(2) and (5) is the taxable weight calculated by WRA, unless the operator subsequently takes the steps set out in subsection (4).
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area. The revised version is currently only available in English.
Original (As Enacted or Made) - English: The original English language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Original (As Enacted or Made) - Welsh:The original Welsh language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: