Section 62 Penalty for applying water discount incorrectlyI1

Where the operator of an authorised landfill site, in calculating the taxable weight of the material in a taxable disposal—

(a)

applies a discount without having approval under section 21 to do so, or

(b)

applies a discount which is greater than the discount approved under section 21,

the operator is liable to a penalty not exceeding £500 in respect of each taxable disposal to which a discount is applied in either of those ways.

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