Unreliable methods of measurement
18HF Unreliable methods of measurement
The regulations may prescribe unreliable methods of measurement of an article or utility or a class of articles or utilities.
If the regulations make provision under subsection (1):
the unreliable method of measurement must not be used in working out the amount of any tax (however described) payable by reference to measurement of the article or utility or an article or utility of that class; and
no contract, dealing or other transaction is to be made or entered into that requires the unreliable method of measurement to be used in measuring the article or utility or an article or utility of that class for the purpose of determining the consideration under that contract, dealing or transaction; and
to the extent that a contract is entered into requiring the unreliable method to be used for that purpose, the contract is null and void.
This provision refers to the regulations (The regulations may prescribe
, the regulations
). Made under this Act:
- National Measurement Regulations 1999 · under s 20
1 more instrument made under this Act are listed on the Act’s overview.
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.