(1)Where WRA calculates the taxable weight of the material in a taxable disposal, it must do so by—
(a)determining the weight of the material in tonnes using any method it thinks appropriate, and
(b)where there is approval under section 21 to apply a discount in relation to the disposal, applying the discount to the weight determined under paragraph (a), subject to the conditions of the approval (if any).
(2)But if WRA is satisfied that a failure or breach mentioned in section 23 has occurred in relation to the taxable disposal, it may, in making its calculation, take the steps set out in that section in respect of the failure or breach.
(3)The result is the taxable weight of the material in the taxable disposal.