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Regulation 4 Notification of liability to be registeredF1I1

United Kingdom

(1)

A person who is required by section 47(3) of the Act to notify the Commissioners of his intention to carry out taxable activities shall do so on the form numbered 1 in the Schedule to these Regulations.

(F21A)

A registered person who is required by section 47(3A) of the Act to notify the Commissioners of their intention to carry out taxable activities shall do so by providing the information prescribed by paragraph (6).

(2)

Where F3a notification referred to in this regulation is made by a person who operates or intends to operate more than one landfill site F4or place other than a landfill site, it shall include the particulars set out on the form numbered 2 in the Schedule to these Regulations.

(3)

Where F5a notification referred to in this regulation is made by a partnership, it shall include the particulars set out on the form numbered 3 in the Schedule to these Regulations.

(4)

F6Subject to paragraph (5), a notification referred to in this regulation shall be made within 30 days of the earliest date F7... on which the person either forms or continues to have the intention to carry out taxable activities.

F8(5)

The Commissioners may allow a registered person additional time to comply with paragraph (4) in relation to a notification made under section 47(3A) of the Act.

(6)

For the purposes of paragraph (1A), the prescribed information required from a registered person is—

(a)

their name and address and, where applicable, company registration number;

(b)

their contact telephone number;

(c)

if a business, whether they are a sole trader, partnership or a company;

(d)

the address of each place other than a landfill site at which they intend to carry out taxable activities;

(e)

the details of any licence or permit issued by an environmental regulator in respect of each place;

(f)

whether any of the intended disposals are within the scope of any published guidance issued by an environmental regulator in the form of a regulatory position statement;

(g)

if any disposals have already taken place at any place other than a landfill site at the time of notification, the address of each place at which such disposal occurred and the volume of the material disposed of;

(h)

a signed declaration that the information provided under the preceding sub-paragraphs is true and complete.

Annotations

Textual amendments

F1

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)

F2

Reg. 4(1A) inserted (1.4.2018 with effect in respect of disposals made or treated as made on or after that date) by The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 5(a)

F3

Words in reg. 4(2) substituted (1.4.2018 with effect in respect of disposals made or treated as made on or after that date) by The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 5(c)

F4

Words in reg. 4(2) added (1.4.2018 with effect in respect of disposals made or treated as made on or after that date) by The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 5(b)

F5

Words in reg. 4(3) substituted (1.4.2018 with effect in respect of disposals made or treated as made on or after that date) by The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 5(c)

F6

Words in reg. 4(4) substituted (1.4.2018 with effect in respect of disposals made or treated as made on or after that date) by The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 5(d)

F7

Words in reg. 4(4) 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, 5(d)

F8

Reg. 4(5)(6) inserted (1.4.2018 with effect in respect of disposals made or treated as made on or after that date) by The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 5(e)

Commencement

I1

Reg. 4 in force at 1.8.1996, see reg. 1

Notes on the whole SI

Textual amendments

F1

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)