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(a) it appears to the Commissioners that a person is liable to pay
tax on a taxable disposal, and

(b) the person is not a registered person,

the Commissioners may assess the amount of tax due from the
5person to the best of their judgment and notify it to the person.

(2) An assessment under this section must be accompanied by a notice—

(a) identifying the land where the disposal was made;

(b) indicating the date on which the disposal was made or
treated as made, or the date on which (or period within
10which) the Commissioners believe it was made;

(c) explaining why the Commissioners believe that the person to
whom the notification is sent is liable to pay tax on the
disposal;

(d) describing the methods used to calculate the amount of tax,
15including the method used by the Commissioners to
determine the weight of the material disposed of;

(e) containing any other information prescribed by regulations.

(3) An assessment under this section is not invalidated by any
inaccuracy in the information given in the notice under subsection
20(2).

(4) An assessment under this section—

(a) may relate to more than one taxable disposal;

(b) may relate to an unascertained number of taxable disposals;

(c) may relate to taxable disposals at more than one location.

(5) 25An assessment under this section shall not be made more than two
years after evidence of facts, sufficient in the Commissioners’
opinion to justify the making of the assessment, comes to their
knowledge.

But where further such evidence comes to their knowledge after the
30making of an assessment under this section another assessment may
be made under this section in addition to any earlier assessment.

(6) Where an amount has been assessed and notified to a person under
this section it shall be deemed to be an amount of tax due from the
person and may be recovered accordingly unless, or except to the
35extent that, the assessment has subsequently been withdrawn or
reduced.”

Assessment: supplementary and consequential amendments

24 In section 54 (appeals), in subsection (2)—

(a) for “it is an assessment” substitute it is—

(a) 40an assessment”;

(b) at the end insert , or

an assessment under section 50A.”

25 (1) Schedule 5 is amended as follows.

(2) In paragraph 27 (interest on unpaid tax etc)—

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(a) after sub-paragraph (8) insert—

(8A) Sub-paragraph (8B) below applies where under section
50A of this Act the Commissioners assess an amount as
being due from a person who is not a registered person in
5respect of a taxable disposal and notify it to the person.

(8B) The amount shall carry interest for the period which—

(a) begins with the day (or the last day of the period)
notified under section 50A(2)(b), and

(b) ends with the day before that on which the amount
10is paid.”;

(b) in sub-paragraph (13)—

(i) in paragraph (a), after “or (7)” insert “or (8A)”;

(ii) in the words after paragraph (c), after “or (8)” insert “or (8B)”.

(3) In paragraph 33 (assessments: time limits)—

(a) 15in sub-paragraph (1)(a), after “section 50” insert “or 50A”;

(b) in sub-paragraph (1A), omit the word “or” at the end of paragraph
(a) and after that paragraph insert—

(aa) in the case of an assessment under section 50A,
evidence of facts, sufficient in the Commissioners’
20opinion to justify the making of the assessment,
coming to their knowledge, or”.

(4) In paragraph 36 (the register: publication)—

(a) for the heading substitute “Publication of information by
Commissioners”;

(b) 25after sub-paragraph (2) insert—

(2A) The Commissioners may publish, by such means as they
think fit—

(a) the names of persons assessed to tax under section
50A in respect of taxable disposals not made at a
30landfill site;

(b) the addresses of any places used by persons within
paragraph (a) for making taxable disposals or
otherwise for carrying on business.

This sub-paragraph does not apply where the assessment
35in question is subject to an outstanding appeal.”

Part 2 Amendments of other Acts

FA 2008

26 (1) Schedule 36 to FA 2008 (information and inspection powers) is amended as
40follows.

(2) In paragraph 60 (business), after sub-paragraph (1) insert—

(1A) A person who under section 41 of FA 1996 is liable to pay landfill
tax charged on a taxable disposal is treated for the purposes of this

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Schedule (subject to regulations under this paragraph) as carrying
on a business.”

(3) In paragraph 61A (involved third parties), in entry 12 of the table, for
“landfill disposal” substitute “disposal of material”.

27 (1) 5Schedule 41 to that Act (penalties: failure to notify etc) is amended as
follows.

(2) In the table in paragraph 1, in the entry for landfill tax, for “section 47(2) and
(3)” substitute “section 47(2), (3) and (3A)”.

(3) After paragraph 3 insert—

10“Involvement in landfill disposal by unregistered person

3A A penalty is payable by a person (“P”) where P does an act which
enables HMRC to assess an amount as landfill tax due from P
under section 50A of FA 1996.

(4) In paragraph 5 (degrees of culpability), in sub-paragraph (3), after “a
15relevant excise provision” insert “, or to assess an amount of landfill tax as
due from P under section 50A of FA 1996,”.

(5) After paragraph 6C insert—

6CA (1) The penalty payable under paragraph 3A is—

(a) for a deliberate and concealed act or failure, 100% of the
20potential lost revenue, and

(b) for a deliberate but not concealed act or failure, 70% of the
potential lost revenue.

(2) No penalty is payable under paragraph 3A in any other case.”

(6) In paragraph 7 (potential lost revenue)—

(a) 25after sub-paragraph (8) insert—

(8A) In the case of a relevant obligation under section 47 of FA
1996 (which relates to landfill tax), the potential lost
revenue is the amount of tax (if any) for which P is liable
for the period—

(a) 30beginning with the date with effect from which P is
required in accordance with that section to be
registered or (as the case may be) from which the
Commissioners may register P under that section,
and

(b) 35ending with the day on which HMRC received
notification of, or otherwise became fully aware of,
P’s liability to be registered or (as the case may be)
the Commissioners’ power to register P.”;

(b) in sub-paragraph (9) omit “, landfill tax”.

(7) 40After paragraph 9 insert—

9A In the case of the doing of an act which enables HMRC to assess an
amount of landfill tax as due under section 50A of FA 1996, the

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potential lost revenue is the amount of the tax which may be
assessed as due.”

FA 2011

28 In FA 2011, in Schedule 23 (data-gathering powers), in paragraph 25(c), for
5“landfill disposal” substitute “disposal of material”.

Part 3 Commencement and transitional provisions

Commencement

29 (1) The amendments made by this Schedule have effect in relation to disposals
10that are made (or treated as made) on or after 1 April 2018.

(2) Sub-paragraph (1) does not apply to the amendments made by paragraph 17
(as to which, see paragraph 30).

Registration

30 (1) In section 47 of FA 1996 as it has effect following the amendments made by
15this Schedule—

(a) the reference to taxable activities in subsection (3)(a) does not include
taxable activities that are to be carried out elsewhere than at a landfill
site before 1 April 2018;

(b) subsection (3A) has effect only where the intention of carrying out
20taxable activities elsewhere than at a landfill site is formed on or after
1 April 2018;

(c) subsection (4), as it applies in relation to taxable activities carried out
elsewhere than at a landfill site, has effect only where the person
ceases on or after 1 April 2018 to have the intention of carrying out
25the activities;

(d) subsection (5A), as it applies in relation to taxable activities carried
out before 1 April 2018, has effect as if “1 April 2018” were
substituted for “the date when the person begins carrying out those
activities”.

(2) 30Where a person is registered under section 47 of FA 1996 immediately before
the day on which this Act is passed, the registration continues after that day
until terminated in accordance with that section (as amended by paragraph
17) or otherwise.

Disposals before April 2018 at places other than landfill sites

31 (1) 35Where the Commissioners become aware of a disposal that—

(a) has been made at a place other than a landfill site,

(b) would, if made on or after 1 April 2018, require a permit or licence
mentioned in subsection (4) of section 40 of FA 1996 (as that section
has effect on that day), and

(c) 40is not chargeable to tax apart from this paragraph,

the disposal is treated for the purposes of Part 3 of FA 1996 as having been
made at that place on 1 April 2018.

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(2) But a person cannot be guilty of an offence, or liable to a civil penalty, solely
as a result of the retrospective effect of this paragraph.

32 (1) A person who is liable (by virtue of paragraph 31) to pay tax on a disposal
made before 1 April 2018 at a place other than a landfill site must—

(a) 5notify the Commissioners of the disposal, and

(b) provide the Commissioners with the required information,

no later than 30 April 2018.

(2) The required information is—

(a) the place where the disposal was made;

(b) 10the nature and weight of the material disposed of;

(c) any other information prescribed by regulations.

(3) Subsections (2), (3), (6), (8) and (9) of section 71 of FA 1996 (orders and
regulations) apply to regulations under sub-paragraph (2)(c) as they apply
to regulations under Part 3 of that Act.

33 15Schedule 41 to FA 2008 (penalties: failure to notify etc) has effect as if—

(a) the obligation under paragraph 32 above were an obligation
specified in the Table in paragraph 1 of that Schedule;

(b) a reference in paragraph 6CA (inserted by paragraph 27(5) above) to
paragraph 3A included a reference to paragraph 1 as it has effect by
20virtue of paragraph (a) above.

34 Paragraphs 31 to 33 come into force on 1 April 2018.

Interpretation

35 Expressions used in this Part of this Schedule that are defined for the
purposes of Part 3 of FA 1996 have the same meaning in this Part of this
25Schedule as in Part 3 of that Act (as amended by this Schedule).