Regulation 2 InterpretationF1I1

In these Regulations—

• F2...

• F3“accounting period” has the meaning given in regulation 10;

• “the Act” means the Finance Act 1996;

• “Collector” means a Collector, Deputy Collector or Assistant Collector of Customs and Excise;

• “credit”, except where the context otherwise requires, means credit which a person is entitled to claim under Part IV of these Regulations;

• F4“disposal” and “disposed of” shall be construed in accordance with section 40A of the Act (including any order made under that section or section 46 of the Act) (save in regulation 21(4)(c));

• F5“environmental regulator” means the Environment Agency in England and the Department of Agriculture, Environment and Rural Affairs, or any agency thereof, in Northern Ireland;

• “effective date of registration” means the date determined in accordance with section 47 of the Act upon which the person was or should have been registered;

• “landfill invoice” means an invoice of the description in regulation 37;

• “landfill site” has the meaning given in F6section 40(4) of the Act;

• “landfill tax account” has the meaning given in regulation 12;

• “landfill tax bad debt account” has the meaning given in regulation 26;

• F7“LOI percentage” means the amount of non-qualifying material contained in fines, as indicated by the percentage of the mass of those fines lost on ignition;

• “LOI test” means a test to determine the LOI percentage of fines, conducted in accordance with the terms of a published notice made under the Landfill Tax (Qualifying Fines) Order 2015 F8or the Landfill Tax (Qualifying Fines) (No. 2) Order 2015;

• “quarter” means a period of three months ending at the end of March, June, September or December;

• “registered person” means a person who is registered under section 47 of the Act and “register” and “registration” shall be construed accordingly;

• “registrable person” has the meaning given in section 47(10) of the Act;

• “registration number” means the identifying number allocated to a registered person and notified to him by the Commissioners;

• “return” means a return which is required to be made in accordance with regulation 11;

• “taxable business” means a business or part of a business in the course of which taxable activities are carried out;

• F9“transfer note” means written information or a transfer note within the meaning of—

  1. (a)

     the Waste (England and Wales) Regulations 2011, where the transferor of material to a landfill site is a person in England and Wales;

  2. (b)

     the Controlled Waste (Duty of Care) Regulations (Northern Ireland) 2002,where the transferor of material to a landfill site is a person in Northern Ireland;

  3. (c)

     the Environmental Protection (Duty of Care) (Scotland) Regulations 2014, where the transferor of material to a landfill site is a person in Scotland.

• “working day” means any day of the week except Saturday and Sunday and a bank holiday or public holiday, in either case, for England.

In these Regulations any question whether a person is connected with another shall be determined in accordance with F10section 1122 of the Corporation Tax Act 2010.

Any reference in these Regulations to “this Part” is a reference to the Part of these Regulations in which that reference is made.

Any reference in these Regulations to a form prescribed in the Schedule to these Regulations shall include a reference to a form which the Commissioners are satisfied is a form to the like effect.