Section 45 No requirement to discharge or repay tax unless all tax paidI1

In section 67 of TCMA (cases in which WRA need not give effect to a claim), after subsection (11) insert—

“(12)

Case 8 is where—

(a)

the claim is made in respect of an amount of landfill disposals tax, and

(b)

an amount of landfill disposals tax that the claimant is required to pay has not been paid.”