# The Landfill Tax Regulations 1996, Regulation 23: Scope

Extent: E+W+S+N.I.

An entitlement to credit arises under this Part where—
(a) a registered person has carried out a taxable activity for a consideration in money for a customer with whom he is not connected;
(b) he has accounted for and paid tax on the disposal concerned;
(c) the whole or any part of the consideration for the disposal has been written off in his accounts as a bad debt;
(d) he has issued a landfill invoice in respect of the disposal which shows the amount of tax chargeable;
(e) that invoice was issued—
(i) within 14 days of the date of the disposal, or
(ii) within such other period as may have been specified in a direction of the Commissioners made under section 61(3) of the Act;
(f) a period of one year (beginning with the date of the issue of that invoice) has elapsed; and
(g) the following provisions of this Part have been complied with.

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Source: https://www.legislation.gov.uk/uksi/1996/1527/regulation/23 (the official version)
Page: https://openlegislation.uk/landfill-tax-regulations-1996/regulation-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.