Regulation 39 PenaltiesF1
(1)
Where—
(a)
material has not been weighed in accordance with this Part;
(b)
a tax return is made in respect of the disposal of that material; and
(c)
there is in consequence potential lost revenue (within the meaning of sections 187 to 190 of the RSTP Act),
the registrable person is liable for a penalty in accordance with paragraph (2).
(2)
Where paragraph (1) applies, any statement in the tax return regarding the weight of the material is deemed to be a deliberate inaccuracy for the purposes of section 182 of the RSTP Act and the penalty is to be calculated in accordance with section 183 of that Act.
Annotations
Textual amendments
- F1
Reg. 39 inserted (1.4.2015) by The Scottish Landfill Tax (Administration) Amendment Regulations 2015 (S.S.I. 2015/152), regs. 1(2), 11