Regulation 26 Records required to be keptF1I1
United Kingdom
Any person who makes a claim shall make a record of that claim.
The record referred to in paragraph (1) above shall contain the following information in respect of each claim made:
in respect of each relevant disposal—
the amount of tax charged;
the return in which that tax was accounted for and when it was paid;
the date and identifying number of the landfill invoice that was issued;
any consideration that has been received (whether before the claim was made or subsequently);
the details of any transfer note;
the outstanding amount;
the amount of the claim;
the return in which the claim was made.
Any records made in pursuance of this regulation shall be kept in a single account known as “the landfill tax bad debt account”.
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)
Commencement
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)