# The Landfill Tax Regulations 1996, Regulation 25: Evidence required in support of claim

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

The claimant, before he makes a claim, shall hold in respect of each relevant disposal—
(a) a copy of the landfill invoice issued by him;
(b) records or any other documents showing that he has accounted for and paid tax on the disposal; and
(c) records or any other documents showing that the consideration has been written off in his accounts as a bad debt.

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Source: https://www.legislation.gov.uk/uksi/1996/1527/regulation/25 (the official version)
Page: https://openlegislation.uk/landfill-tax-regulations-1996/regulation-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.