11. After regulation 38, insert—
39.—(1) Where—
(a)material has not been weighed in accordance with this Part;
(b)a tax return is made in respect of the disposal of that material; and
(c)there is in consequence potential lost revenue (within the meaning of sections 187 to 190 of the RSTP Act),
the registrable person is liable for a penalty in accordance with paragraph (2).
(2) Where paragraph (1) applies, any statement in the tax return regarding the weight of the material is deemed to be a deliberate inaccuracy for the purposes of section 182 of the RSTP Act and the penalty is to be calculated in accordance with section 183 of that Act.”.