# The Landfill Tax Regulations 1996, Regulation 14C: Reimbursement arrangements—provisions to be included


The provisions referred to in regulation 14B(a) above are that—
(a) reimbursement for which the arrangements provide will be completed by no later than 90 days after the repayment to which it relates;
(b) no deduction will be made from the relevant amount by way of fee or charge (howsoever expressed or effected);
(c) reimbursement will be made only in cash or by cheque;
(d) any part of the relevant amount that is not reimbursed by the time mentioned in paragraph (a) above will be repaid by the claimant to the Commissioners;
(e) any interest paid by the Commissioners on any relevant amount repaid by them will also be treated by the claimant in the same way as the relevant amount falls to be treated under paragraphs (a) and (b) above; and
(f) the records described in regulation 14E below will be kept by the claimant and produced by him to the Commissioners, or to an officer of theirs in accordance with regulation 14F below.

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Source: https://www.legislation.gov.uk/uksi/1996/1527/regulation/14C (the official version)
Page: https://openlegislation.uk/landfill-tax-regulations-1996/regulation-14C
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.