{
  "url": "https://openlegislation.uk/landfill-tax-regulations-1996/regulation-49",
  "json_url": "https://openlegislation.uk/landfill-tax-regulations-1996/regulation-49.json",
  "legislation": "uksi/1996/1527",
  "legislation_title": "The Landfill Tax Regulations 1996",
  "legislation_url": "https://openlegislation.uk/landfill-tax-regulations-1996",
  "path": "regulation/49",
  "kind": "regulation",
  "number": "49",
  "heading": "Diligence",
  "text": "In Scotland the following provisions shall have effect:\n(a) where the Commissioners are empowered to apply to the sheriff for a warrant to authorise a sheriff officer to recover any amount of tax or sum recoverable as if it were tax remaining due and unpaid, any application, and any certificate required to accompany that application, may be made on their behalf by a Collector or an officer of rank not below that of Job Band 7;\n(b) where during the course of a poinding and sale in accordance with Schedule 5 to the Debtors (Scotland) Act 1987 the Commissioners are entitled as a creditor to do any act, then any such act, with the exception of the exercise of the power contained in paragraph 18(3) of that Schedule, may be done on their behalf by a Collector or an officer of rank not below that of Job Band 7.",
  "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": "Words in reg. 49(a) substituted (2.9.1996) by The Landfill Tax (Amendment) Regulations 1996 (S.I. 1996/2100), regs. 1, 4"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 49(b) substituted (2.9.1996) by The Landfill Tax (Amendment) Regulations 1996 (S.I. 1996/2100), regs. 1, 4"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 49 in force at 1.8.1996, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "1987 c. 18."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/1527/regulation/49",
    "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."
}