68 Weight of material disposed of
Finance Act 1996 (1996 c 8) | Legislation

68  Weight of material disposed of

(1)     The weight of the material disposed of on a taxable disposal shall be determined in accordance with regulations.

(2)     The regulations may—

(a)     prescribe rules for determining the weight;

(b)     authorise rules for determining the weight to be specified by the Commissioners in a prescribed manner;

(c)     authorise rules for determining the weight to be agreed by the person liable to pay the tax and an authorised person.

(3)     The regulations

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