# The Landfill Tax Regulations 1996, Regulation 16ZA: Information relating to qualifying fines


(1) Where a registrable person carrying on taxable activities at a landfill site has carried out a LOI test on any fines, that person must—
(a) retain a representative sample of at least one kilogram from the load of fines tested until the last working day of the month after the end of the quarter immediately following the quarter in which the LOI test was carried out; and
(b) notify the Commissioners, by not later than the last working day of the month next after the end of the quarter in which the LOI test was carried out, of—
(i) any LOI test result in which the LOI percentage exceeds that specified in article 4 of the Landfill Tax (Qualifying Fines) (No. 2) Order 2015; and
(ii) the name of the person responsible for the waste treatment of the fines, and the address at which such treatment took place.
(2) If a person fails to comply with any requirement of paragraph (1) he shall be liable to a penalty of £250.

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Source: https://www.legislation.gov.uk/uksi/1996/1527/regulation/16ZA (the official version)
Page: https://openlegislation.uk/landfill-tax-regulations-1996/regulation-16ZA
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.