Paragraph 1 I1

A landfill invoice must contain the following information—

(a)

an identifying number;

(b)

the date on which the invoice is issued;

(c)

the name and address of the person issuing the invoice;

(d)

the registration number assigned to that person by WRA;

(e)

the name and address of the person to whom the invoice is issued;

(f)

the date on which the taxable disposal is made;

(g)

a description of the material in the taxable disposal;

(h)

the rate of tax chargeable on the material in the taxable disposal;

(i)

the taxable weight of the material in the taxable disposal;

(j)

any discount applied under section 19(3) in respect of water present in the material;

(k)

any relief claimed in relation to the taxable disposal;

(l)

the amount of tax chargeable on the taxable disposal;

(m)

the total amount of consideration payable in respect of the invoice.

Annotations