Regulation 42 Basic methodF1I1
United Kingdom
Except where regulation 43 or 44 applies and subject to paragraph (2) below, a registrable person shall determine weight by weighing the material concerned.
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 F2requires the disposal to be treated as made shall be disregarded.
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
Word in reg. 42(2) substituted (1.9.2009) by The Landfill Tax (Amendment) Regulations 2009 (S.I. 2009/1930), regs. 1, 2(10)
Commencement
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)
Notes on Chapter
Textual amendments
- F2
Pt. 10 renumbered as Pt. 10 Ch. 1 (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, 20(1)