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Regulation 16ZZA Records: taxable activities at places other than landfill sitesF1F2

(1)

Every registrable person (“RP”) carrying out taxable activities at a place other than a landfill site shall preserve the following records—

(a)

their business and accounting records;

(b)

their landfill tax account;

(c)

transfer notes and any other original or copy records in relation to material brought onto or removed from the place other than a landfill site;

(d)

all invoices (including landfill invoices) and similar documents issued to RP and copies of such invoices and similar documents issued by RP;

(e)

all credit or debit notes or other documents received by RP which evidence an increase or decrease in the amount of any consideration for a disposal, and copies of such documents that are issued by RP;

(f)

copies of any application made by RP to an environmental regulator in respect of a place other than a landfill site at which they carry out taxable activities;

(g)

such other records as the Commissioners may specify in a notice published by them and not withdrawn by a further notice.

(2)

Subject to paragraph (3), every registrable person shall preserve the records specified in paragraph (1) above for a period of six years.

(3)

The Commissioners may direct that registrable persons shall preserve the records specified in paragraph (1) above for a shorter period than that specified in this regulation; and such direction may be made so as to apply generally or in such cases as the Commissioners may stipulate.

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

Reg. 16ZZA inserted (1.4.2018 with effect in respect of disposals made or treated as made on or after that date) by The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 14

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)

Notes on Part III

Textual amendments

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)