68(1)  The weight of the material disposed of on a taxable disposal shall be determined in accordance with regulations.

68(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.

68(3)  The regulations may in particular prescribe, or authorise the specification or agreement of, rules about–

(a)the method by which the weight is to be determined;

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