SCHEDULES
C1C2SCHEDULE 6 Climate change levy
Sch. 6 modified (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 para. 1(1)
Part XII Information and evidence
Enforcement of paragraph 132
133
1
Where, on an application made as mentioned in sub-paragraph (2), the appropriate judicial authority is satisfied that a person has failed to comply with a requirement imposed by paragraph 132, the authority may order that person to comply with the requirement within such time and in such manner as may be specified in the order.
2
An application under sub-paragraph (1) shall not be made except—
a
in the case of a failure to comply with any of the requirements imposed by paragraph 132(1) and (2)—
i
by the occupier of the premises from which the thing in question was removed, or
ii
by the person who had custody or control of it immediately before it was so removed;
b
in any other case, by the person who had such custody or control.
3
In this paragraph “the appropriate judicial authority” means—
a
in England and Wales, a magistrates’ court;
b
in Scotland, the sheriff;
c
in Northern Ireland, a court of summary jurisdiction, as defined in Article 2(2)(a) of the M1Magistrates’ Courts (Northern Ireland) Order 1981.
4
In England and Wales and Northern Ireland, an application for an order under this paragraph shall be made by way of complaint; and sections 21 and 42(2) of the M2Interpretation Act (Northern Ireland) 1954 shall apply as if any reference in those provisions to any enactment included a reference to this paragraph.
Sch. 6 modified (coming into force in accordance with art. 1 of the amending S.I.) by The Climate Change Levy (Suspension of Recycling Exemption) Order 2011 (S.I. 2011/1023), arts. 1, 2, 3