Part III ACCOUNTING, PAYMENT , RECORDS AND INFORMATION AREASF1F2
United Kingdom
- 10Interpretation
- 11Making of returns
- 12Landfill tax account
- 13Correction of errors
- 14Claims for overpaid tax
- 14AInterpretation of regulations 14A to 14H
- 14BReimbursement arrangements—general
- 14CReimbursement arrangements—provisions to be included
- 14DRepayments to the Commissioners
- 14ERecords
- 14FProduction of records
- 14GUndertakings
- 14HReimbursement arrangements made before 11th February 1998
- 15Payment of tax
- 16Records : landfill sites
- 16ZZARecords: taxable activities at places other than landfill sites
- 16ZAInformation relating to qualifying fines
- 16AInformation areas
Annotations
Textual amendments
- F1
Regulations disapplied in relation to Scotland (with effect from 1.4.2015) by virtue of Scotland Act 2012 (c. 11), ss. 31, 44(2)(b)(3)(c); S.I. 2015/638, art. 2 (with saving in S.I. 2015/599, arts. 6, 7)
Regulations disapplied in relation to Wales (with effect from 1.4.2018) by virtue of Wales Act 2014 (c. 29), ss. 19, 29(2)(b)(3)(b); S.I. 2018/214, art. 2(b)
- F2
Words in Pt. 3 heading substituted (1.9.2009) by The Landfill Tax (Amendment) Regulations 2009 (S.I. 2009/1930), regs. 1, 2(2)
Notes on the whole SI
Textual amendments
- F1
Regulations disapplied in relation to Scotland (with effect from 1.4.2015) by virtue of Scotland Act 2012 (c. 11), ss. 31, 44(2)(b)(3)(c); S.I. 2015/638, art. 2 (with saving in S.I. 2015/599, arts. 6, 7)
Regulations disapplied in relation to Wales (with effect from 1.4.2018) by virtue of Wales Act 2014 (c. 29), ss. 19, 29(2)(b)(3)(b); S.I. 2018/214, art. 2(b)