The Landfill Tax Regulations 1996

Changes in particulars

5.—(1) A person who has made a notification under regulation 4, whether or not it was made in accordance with paragraph (4) of that regulation, shall, within 30 days of—

(a) discovering any inaccuracy in; or

(b) any change occurring which causes to become inaccurate,

any of the information which was contained in or provided with the notification, notify the Commissioners in writing and furnish them with full particulars.

(2) Without prejudice to paragraph (1) above, a registrable person shall, within 30 days of any change occurring in any of the circumstances referred to in paragraph (4) below, notify the Commissioners in writing and furnish them with particulars of—

(a) the change; and

(b) the date on which the change occurred.

(3) A registrable person who discovers that any information contained in or provided with a notification under paragraph (1) or (2) above was inaccurate shall, within 30 days of his discovering the inaccuracy, notify the Commissioners in writing and furnish them with particulars of—

(a) the inaccuracy;

(b) the date on which the inaccuracy was discovered;

(c) how the information was inaccurate; and

(d) the correct information.

(4) The circumstances mentioned in paragraph (2) above are the following circumstances relating to the registrable person or any taxable business carried on by him:

(a) his name, his trading name (if different), his address and the landfill sites he operates;

(b) his status, namely whether he carries on business as a sole proprietor, body corporate, partnership or other unincorporated body;

(c) in the case of a partnership, the name and address of any partner.

(5) Any person failing to comply with a requirement imposed in any of paragraphs (1) to (3) above shall be liable to a penalty of £250.

(6) Where in relation to a registered person the Commissioners are satisfied that any of the information recorded in the register is or has become inaccurate they may correct the register accordingly.

(7) For the purposes of paragraph (6) above, it is immaterial whether or not the registered person has notified the Commissioners of any change which has occurred in accordance with paragraphs (1) to (3) above.