PART 4TAXABLE DISPOSALS MADE AT PLACES OTHER THAN AUTHORISED LANDFILL SITES

CHAPTER 2PROCEDURE FOR CHARGING TAX

I152Power to make further provision

1

Regulations may make further or different provision about—

a

the procedures for issuing preliminary notices and charging notices;

b

the payment of an amount of tax charged by a charging notice;

c

any other matters relating to or arising from the charging or payment of an amount of tax under this Chapter.

2

The regulations may amend or apply (with or without modifications) any enactment relating to the tax.