{
  "url": "https://openlegislation.uk/landfill-tax-regulations-1996/regulation-14G",
  "json_url": "https://openlegislation.uk/landfill-tax-regulations-1996/regulation-14G.json",
  "legislation": "uksi/1996/1527",
  "legislation_title": "The Landfill Tax Regulations 1996",
  "legislation_url": "https://openlegislation.uk/landfill-tax-regulations-1996",
  "path": "regulation/14G",
  "kind": "regulation",
  "number": "14G",
  "heading": "Undertakings",
  "text": "(1) Without prejudice to regulation 14H(b) below, the undertakings referred to in regulation 14B(b) above shall be given to the Commissioners by the claimant no later than the time at which he makes the claim for which the reimbursement arrangements have been made.\n(2) The undertakings shall be in writing, shall be signed and dated by the claimant, and shall be to the effect that—\n(a) at the date of the undertakings he is able to identify the names and addresses of those consumers whom he has reimbursed or whom he intends to reimburse;\n(b) he will apply the whole of the relevant amount repaid to him, without any deduction by way of fee or charge or otherwise, to the reimbursement in cash or by cheque, of such consumers by no later than 90 days after his receipt of that amount (except insofar as he has already so reimbursed them);\n(c) he will apply any interest paid to him on the relevant amount repaid to him wholly to the reimbursement of such consumers by no later than 90 days after his receipt of that interest;\n(d) he will repay to the Commissioners without demand the whole or such part of the relevant amount repaid to him or of any interest paid to him as he fails to apply in accordance with the undertakings mentioned in sub-paragraphs (b) and (c) above;\n(e) he will keep the records described in regulation 14E above; and\n(f) he will comply with any notice given to him in accordance with regulation 14F above concerning the production of such records.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Regs. 14A-14H inserted (11.2.1998) by The Landfill Tax (Amendment) Regulations 1998 (S.I. 1998/61), regs. 1, 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/1527/regulation/14G",
    "retrieved_at": "2026-10-29T12:41:57.752897+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}