Regulation 21 Evidence required in support of claimI1
Scotland
The claimant, before making a claim, shall hold in respect of each relevant disposal—
(a)
a copy of the landfill invoice issued by the claimant;
(b)
records or any other documents showing that the claimant 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 the claimant’s accounts as a bad debt.