Disposals before April 2018 at places other than landfill sitesU.K.
31(1)Where the Commissioners become aware of a disposal that—U.K.
(a)has been made at a place other than a landfill site,
(b)would, if made on or after 1 April 2018, require a permit or licence mentioned in subsection (4) of section 40 of FA 1996 (as that section has effect on that day), and
(c)is not chargeable to tax apart from this paragraph,
the disposal is treated for the purposes of Part 3 of FA 1996 as having been made at that place on 1 April 2018.
(2)But a person cannot be guilty of an offence, or liable to a civil penalty, solely as a result of the retrospective effect of this paragraph.
32(1)A person who is liable (by virtue of paragraph 31) to pay tax on a disposal made before 1 April 2018 at a place other than a landfill site must—U.K.
(a)notify the Commissioners of the disposal, and
(b)provide the Commissioners with the required information,
no later than 30 April 2018.
(2)The required information is—
(a)the place where the disposal was made;
(b)the nature and weight of the material disposed of;
(c)any other information prescribed by regulations.
(3)Subsections (2), (3), (6), (8) and (9) of section 71 of FA 1996 (orders and regulations) apply to regulations under sub-paragraph (2)(c) as they apply to regulations under Part 3 of that Act.
33U.K.Schedule 41 to FA 2008 (penalties: failure to notify etc) has effect as if—
(a)the obligation under paragraph 32 above were an obligation specified in the Table in paragraph 1 of that Schedule;
(b)a reference in paragraph 6CA (inserted by paragraph 27(5) above) to paragraph 3A included a reference to paragraph 1 as it has effect by virtue of paragraph (a) above.
34U.K.Paragraphs 31 to 33 come into force on 1 April 2018.