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Finance Act 1996

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70 Interpretation: other provisions.E+W+S+N.I.

(1)Unless the context otherwise requires—

  • “accounting period” shall be construed in accordance with section 49 above;

  • appeal tribunal” means a VAT and duties tribunal;

  • authorised person” means any person acting under the authority of the Commissioners;

  • the Commissioners” means the Commissioners of Customs and Excise;

  • conduct” includes any act, omission or statement;

  • [F1“the Environment Agency” means the body established by section 1 of the Environment Act 1995; F2]

  • material” means material of all kinds, including objects, substances and products of all kinds;

  • prescribed” means prescribed by an order or regulations under this Part;

  • registrable person” has the meaning given by section 47(10) above;

  • [F1“the Scottish Environment Protection Agency” means the body established by section 20 of the Environment Act l995; F3]

  • tax” means landfill tax;

  • taxable disposal” has the meaning given by section 40 above.

(2)A landfill disposal is a disposal—

(a)of material as waste, and

(b)made by way of landfill.

[F4(2A)A local authority is —

(a)the council of a county, county borough, district, London borough, parish or group of parishes (or, in Wales, community or group of communities);

(b)the Common Council of the City of London;

(c)as respects the Temples, the Sub-Treasurer of the Inner Temple and the Under-Treasurer of the Middle Temple respectively;

(d)the council of the Isles of Scilly;

(e)any joint committee or joint board established by two or more of the foregoing;

(f)in relation to Scotland, a council constituted under section 2 of the Local Government etc. (Scotland) Act 1994 F5, any two or more such councils and any joint committee or joint board within the meaning of section 235(1) of the Local Government (Scotland) Act 1973. F6]

(3)A reference to this Part includes a reference to any order or regulations made under it and a reference to a provision of this Part includes a reference to any order or regulations made under the provision, unless otherwise required by the context or any order or regulations.

(4)This section and sections 64 to 69 above apply for the purposes of this Part.

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Amendments (Textual)

F1S. 70(1): definitions of

the Environment Agency

and

the Scottish Environment Protection Agency

inserted (1.8.1996) by S.I. 1996/1529, art. 5(a)(b)

F4S. 70(2A) inserted (1.8.1996) by S.I. 1996/1529, art. 6

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