# The Landfill Tax Regulations 1996, Regulation 16ZZA: Records: taxable activities at places other than landfill sites


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(g) such other records as the Commissioners may specify in a notice published by them and not withdrawn by a further notice.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

---
Source: https://www.legislation.gov.uk/uksi/1996/1527/regulation/16ZZA (the official version)
Page: https://openlegislation.uk/landfill-tax-regulations-1996/regulation-16ZZA
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.