PART 4TAXABLE DISPOSALS MADE AT PLACES OTHER THAN AUTHORISED LANDFILL SITES
CHAPTER 1TAX CHARGEABLE ON TAXABLE DISPOSALS
46Calculation of tax chargeable on taxable disposal
1
This section applies to a taxable disposal of material made at a place that is not, and does not form part of, an authorised landfill site.
2
The amount of tax chargeable on the disposal is to be calculated by multiplying the taxable weight of the material in tonnes by the unauthorised disposals rate.
3
The taxable weight of the material is the weight of the material determined by WRA using any method it thinks appropriate.
4
The unauthorised disposals rate is the rate per tonne prescribed for the purposes of subsection (2) in regulations.
5
Regulations under subsection (4) may prescribe different rates for different descriptions of material.