Section 63A | Qualifying fines: special provisions ^F1

(1)This section applies for the purposes of section 42.

(2)An order may provide that fines must not be treated as qualifying fines unless prescribed conditions are met.

(3)A condition may relate to any matter the Treasury think fit.

(4)The conditions may include conditions making provision about—

(a)the production of a document which includes a statement of the nature of the fines;

(b)carrying out a specified test on fines proposed to be disposed of as qualifying fines;

(c)the frequency with which tests are to be carried out on any fines proposed to be disposed of as qualifying fines;

(d)the frequency with which tests are to be carried out on any fines that come from a particular source and are proposed to be disposed of as qualifying fines;

(e)the steps to be taken by operators of landfill sites in relation to persons sending fines to be disposed of as qualifying fines.

(5)The conditions may enable provision to be made by notices issued by the Commissioners in accordance with such provision as is made in the conditions.

(6)A notice issued as described in subsection (5) may be revoked by a notice issued in the same way.

(7)If an order includes provision falling within subsection (4)(b), the Commissioners may direct a person to carry out such a test in relation to any fines proposed to be disposed of as qualifying fines.

(8)In this section “specified” means specified in—

(a)a condition prescribed under subsection (2), or

(b)a notice issued as described in subsection (5).