# The Landfill Tax Regulations 1996, Regulation 42: Basic method

Extent: E+W+S+N.I.

(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.
(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.

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Source: https://www.legislation.gov.uk/uksi/1996/1527/regulation/42 (the official version)
Page: https://openlegislation.uk/landfill-tax-regulations-1996/regulation-42
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.