(1)This section applies where WRA calculates the taxable weight of the material in a taxable disposal.
(2)Where WRA is satisfied that the operator of the site at which a taxable disposal is made has failed to make a tax return in relation to the disposal, WRA may ignore section 22(1)(b).
(3)Where WRA is satisfied that the operator of the site at which a taxable disposal is made has failed to determine the weight of the material in the disposal in accordance with section 20, WRA may—
(a)ignore section 22(1)(b), or
(b)reduce the discount to be applied under section 22(1)(b) as it thinks appropriate.
(4)Where WRA is satisfied that the operator of the site at which a taxable disposal is made—
(a)has approval under section 21 to apply a discount in relation to the disposal, but
(b)is in breach of a condition of the approval,
WRA may take the steps set out in subsection (5).
(5)WRA may—
(a)ignore section 22(1)(b), or
(b)reduce the discount to be applied under section 22(1)(b) as it thinks appropriate.
(6)Where WRA is satisfied that there is no water discount record in respect of a taxable disposal, WRA may ignore section 22(1)(b).
(7)Where WRA is satisfied that the water discount record in respect of a taxable disposal does not meet a requirement specified under section 21(7), WRA may—
(a)ignore section 22(1)(b), or
(b)reduce the discount to be applied under section 22(1)(b) as it thinks appropriate.
(8)In this section, “water discount record” has the meaning given by section 21(6).
Commencement Information
I1S. 23 in force at 1.4.2018 by S.I. 2018/35, art. 3