{
  "url": "https://openlegislation.uk/landfill-tax-regulations-1996/regulation-42",
  "json_url": "https://openlegislation.uk/landfill-tax-regulations-1996/regulation-42.json",
  "legislation": "uksi/1996/1527",
  "legislation_title": "The Landfill Tax Regulations 1996",
  "legislation_url": "https://openlegislation.uk/landfill-tax-regulations-1996",
  "path": "regulation/42",
  "kind": "regulation",
  "number": "42",
  "heading": "Basic method",
  "text": "(1) Except where regulation 43 or 44 applies and subject to paragraph (2) below, a registrable person shall determine weight by weighing the material concerned.\n(2) The weighing of the material shall be carried out at the time of the disposal; and for this purpose any time at which section 61 of the Act requires the disposal to be treated as made shall be disregarded.",
  "extent": "E+W+S+N.I.",
  "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": "Word in reg. 42(2) substituted (1.9.2009) by The Landfill Tax (Amendment) Regulations 2009 (S.I. 2009/1930), regs. 1, 2(10)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 42 in force at 1.8.1996, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/1527/regulation/42",
    "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."
}