# The Scottish Landfill Tax (Administration) Regulations 2015, Regulation 19: Scope

Extent: S

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 the registered person is not connected;
(b) the registered person 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 the registered person’s accounts as a bad debt;
(d) the registered person 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 by Revenue Scotland;
(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/ssi/2015/3/regulation/19 (the official version)
Page: https://openlegislation.uk/scottish-landfill-tax-administration-regulations-2015/regulation-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.