Regulation 22 Records required to be keptI1

Scotland

(1)

Any person who makes a claim shall make a record of that claim.

(2)

The record referred to in paragraph (1) above shall contain the following information in respect of each claim made—

(a)

in respect of each relevant disposal—

(i)

the amount of tax charged;

(ii)

the return in which that tax was accounted for and when it was paid;

(iii)

the date and identifying number of the landfill invoice that was issued;

(iv)

any consideration that has been received (whether before the claim was made or subsequently);

(v)

the details of any transfer note;

(b)

the outstanding amount;

(c)

the amount of the claim;

(d)

the return in which the claim was made.

(3)

Any records made in pursuance of this regulation shall be kept in a single account known as “the landfill tax bad debt account”.

Annotations