{
  "url": "https://openlegislation.uk/scottish-landfill-tax-administration-regulations-2015/regulation-21",
  "json_url": "https://openlegislation.uk/scottish-landfill-tax-administration-regulations-2015/regulation-21.json",
  "legislation": "ssi/2015/3",
  "legislation_title": "The Scottish Landfill Tax (Administration) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/scottish-landfill-tax-administration-regulations-2015",
  "path": "regulation/21",
  "kind": "regulation",
  "number": "21",
  "heading": "Evidence required in support of claim",
  "text": "The claimant, before making a claim, shall hold in respect of each relevant disposal—\n(a) a copy of the landfill invoice issued by the claimant;\n(b) records or any other documents showing that the claimant has accounted for and paid tax on the disposal; and\n(c) records or any other documents showing that the consideration has been written off in the claimant’s accounts as a bad debt.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 21 in force at 1.4.2015, see reg. 1(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2015/3/regulation/21",
    "retrieved_at": "2026-10-28T21:31:50.304895+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}