Section 70 | Interpretation: other provisions.

(1)Unless the context otherwise requires—^{F1F2F3F4F5F6F7F8}

“accounting period” shall be construed in accordance with section 49 above;

“appeal tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal;

“authorised person” means any person acting under the authority of the Commissioners;

“the Commissioners” means the Commissioners of Customs and Excise;

“conduct” includes any act, omission or statement;

“disposal” and “dispose of” shall be construed in accordance with section 40A;

“the Environment Agency” means the body established by section 1 of the Environment Act 1995;

“fines” means particles produced by a waste treatment process that involves an element of mechanical treatment;

“HMRC” means Her Majesty’s Revenue and Customs;

“landfill site” has the meaning given by section 40(4);

“material” means material of all kinds, including objects, substances and products of all kinds;

“the Natural Resources Body for Wales” means the body established by article 3 of the Natural Resources Body for Wales (Establishment) Order 2012 (S.I. 2012/1903);

“operator”, in relation to a landfill site, means the person who at the relevant time is the holder of the permit (where section 40(4)(a) applies) or the licence (where section 40(4)(b) or (c) applies);

“prescribed” means prescribed by an order or regulations under this Part;

“registered person” and “registrable person” have the meaning given by section 47(10) above;

“tax” means landfill tax;

“taxable disposal” has the meaning given by section 40 above.

“taxable person” means a person who is liable to pay tax on a taxable disposal.

(2)Repealed^F9

(2A)Repealed^F10

(3)A reference to this Part includes a reference to any order or regulations made under it and a reference to a provision of this Part includes a reference to any order or regulations made under the provision, unless otherwise required by the context or any order or regulations.

(4)This section and sections 68 and 69 above apply for the purposes of this Part.^F11