{
  "url": "https://openlegislation.uk/landfill-tax-regulations-1996/regulation-16ZZA",
  "json_url": "https://openlegislation.uk/landfill-tax-regulations-1996/regulation-16ZZA.json",
  "legislation": "uksi/1996/1527",
  "legislation_title": "The Landfill Tax Regulations 1996",
  "legislation_url": "https://openlegislation.uk/landfill-tax-regulations-1996",
  "path": "regulation/16ZZA",
  "kind": "regulation",
  "number": "16ZZA",
  "heading": "Records: taxable activities at places other than landfill sites",
  "text": "(1) Every registrable person (“RP”) carrying out taxable activities at a place other than a landfill site shall preserve the following records—\n(a) their business and accounting records;\n(b) their landfill tax account;\n(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;\n(d) all invoices (including landfill invoices) and similar documents issued to RP and copies of such invoices and similar documents issued by RP;\n(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;\n(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out taxable activities;\n(g) such other records as the Commissioners may specify in a notice published by them and not withdrawn by a further notice.\n(2) Subject to paragraph (3), every registrable person shall preserve the records specified in paragraph (1) above for a period of six years.\n(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.",
  "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": "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"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/1527/regulation/16ZZA",
    "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."
}