Regulation 8 Amendments to the Landfill Tax Regulations 1996

in paragraph (1)(d), for “make and retain records of the following”, substitute “make a record of each of the following matters and retain that record for the record retention period”;

in paragraph (1)(g), for a “request being made for such information or access”, substitute “a request for such information or access made during the record retention period”; and

after paragraph (4), insert—

“(5)

In paragraph (1)(d) and (g), the “record retention period” is the period of six years beginning with the day on which the record is made.”.