# The Landfill Disposals Tax (Administration) (Wales) Regulations 2018, Regulation 13: Interpretation of this Part


(1) In this Part—
“claim” (“hawliad”) means a claim in accordance with this Part for an amount of customer insolvency credit;
“claimant” (“hawlydd”) means a person who makes a claim;
“customer” (“cwsmer”), in relation to a taxable disposal, means the person for whom the disposal is made;
“landfill invoice” (“anfoneb dirlenwi”) has the meaning given in section 41(8) of LDTA.
(2) References in this Part to a payment from a customer include a payment from another person acting on behalf of the customer.

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Source: https://www.legislation.gov.uk/wsi/2018/101/regulation/13 (the official version)
Page: https://openlegislation.uk/landfill-disposals-tax-administration-wales-regulations-2018/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.