{
  "url": "https://openlegislation.uk/landfill-tax-regulations-1996/regulation-16A",
  "json_url": "https://openlegislation.uk/landfill-tax-regulations-1996/regulation-16A.json",
  "legislation": "uksi/1996/1527",
  "legislation_title": "The Landfill Tax Regulations 1996",
  "legislation_url": "https://openlegislation.uk/landfill-tax-regulations-1996",
  "path": "regulation/16A",
  "kind": "regulation",
  "number": "16A",
  "heading": "Information areas",
  "text": "(1) An officer of Revenue and Customs is authorised to require a person to designate a part of a landfill site (an “information area”), and a person must designate an information area if so required.\n(2) Where material at a landfill site is not going to be disposed of ... and the Commissioners consider, or an officer of theirs considers, there to be a risk to the revenue—\n(a) the material must be deposited in an information area; and\n(b) a registrable person must give the Commissioners, or an officer of theirs, information and maintain a record in accordance with paragraph 4 below.\n(3) A designation ceases to have effect if a notice in writing to that effect is given to a registrable person by the Commissioners or by an officer of Revenue and Customs.\n(4) A registrable person must maintain a record in relation to the information area of the following information, and give this information to the Commissioners or an officer of theirs if requested—\n(a) the weight and description of all material deposited there;\n(b) the intended destination or use of all such material and, where any material has been removed or used, the actual destination or use of that material;\n(c) the weight and description of any such material sorted or removed.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Regulations disapplied in relation to Scotland (with effect from 1.4.2015) by virtue of Scotland Act 2012 (c. 11), ss. 31, 44(2)(b)(3)(c); S.I. 2015/638, art. 2 (with saving in S.I. 2015/599, arts. 6, 7)Regulations disapplied in relation to Wales (with effect from 1.4.2018) by virtue of Wales Act 2014 (c. 29), ss. 19, 29(2)(b)(3)(b); S.I. 2018/214, art. 2(b)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Reg. 16A inserted (1.9.2009) by The Landfill Tax (Amendment) Regulations 2009 (S.I. 2009/1930), regs. 1, 2(6)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 16A(2) omitted (1.4.2018 with effect in respect of disposals made or treated as made on or after that date) by virtue of The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 16"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/1527/regulation/16A",
    "retrieved_at": "2026-10-29T12:41:57.752897+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}