47 Registration
Finance Act 1996 (1996 c 8) | Legislation

Administration

47 Ìý¸é±ð²µ¾±²õ³Ù°ù²¹³Ù¾±´Ç²Ô

(1)     The register kept under this section may contain such information as the Commissioners think is required for the purposes of the care and management of the tax.

(2)     A person who—

(a)     carries out taxable activities [at a landfill site], and

(b)     is not registered,

is liable to be registered.

(3)     Where—

(a)     a person at any time forms the intention of carrying out taxable activities, and

(b)     he is not registered,

he shall notify the Commissioners of his intention.

[(3A)     A registered person who forms the intention of carrying out taxable activities elsewhere than at a landfill site shall notify the Commissioners of that intention.]

(4)     A person who at any time ceases to have the intention of carrying out taxable activities shall notify the Commissioners of that fact.

(5)     Where a person is liable to be registered by virtue of subsection (2) above the Commissioners shall register him with effect from the time when he begins to carry out taxable activities [at a landfill

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