23 Calculation of taxable weight of material by WRA: cases of non-compliance

23  Calculation of taxable weight of material by WRA: cases of non-compliance

(1)     This section applies where WRA calculates the taxable weight of the material in a taxable disposal.

(2)     Where WRA is satisfied that the operator of the site at which a taxable disposal is made has failed to make a tax return in relation to the disposal, WRA may ignore section 22(1)(b).

(3)

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