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6. After regulation 6, insert—
6A.—(1) This regulation applies to taxable disposals of material—
(a)at a place other than a landfill site; or
(b)where it is not known whether the place of disposal is a landfill site at the time that any matter falls for consideration by the Commissioners under this regulation.
(2) Subject to paragraph (3), the Commissioners may not register a person (“P”) who carries out taxable activities at a place other than a landfill site.
(3) Where it is not known whether a place is a landfill site, the Commissioners may register P on a provisional basis, subject to the conditions prescribed in paragraph (4).
(4) The conditions referred to in paragraph (3) are that—
(a)the Commissioners may require security under paragraph 31 of Schedule 5 to the Act from P during the period of provisional registration as if the site were a place other than a landfill site;
(b)the Commissioners may require P to preserve records in accordance with regulations 16 and 16ZZA;
(c)any period of provisional registration shall end—
(i)when it is agreed or finally determined that a place is a place other than a landfill site;
(ii)if the Commissioners are provided by P with any information that is or becomes inaccurate; or
(iii)if P fails to account for any tax, make any returns, pay any tax, provide any security required by the Commissioners, or preserve any records required by them to be preserved;
(d)in circumstances where a period of provisional registration ends under sub-paragraph (c), the Commissioners may determine that P shall be treated as if P had never been registered;
(e)if it is agreed or finally determined that a place is a landfill site, P must be registered with effect from the time that P began taxable activities.
(5) In paragraph (4)—
(a)“agreed” means agreed between P and the Commissioners; and
(b)“finally determined” means that—
(i)an environmental regulator has determined whether a place is a place other than a landfill site and any dispute as to that determination has been resolved by agreement or otherwise finally concluded; or
(ii)an appeal under section 55(1)(a) of the Act brought by P against a decision by the Commissioners to decline to register them on the ground contained in paragraph (3) has been finally determined.”.
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