PART 3TAXABLE DISPOSALS MADE AT AUTHORISED LANDFILL SITES
CHAPTER 4TAX COLLECTION AND MANAGEMENT
Payment, recovery and repayment of tax
I145No requirement to discharge or repay tax unless all tax paid
In section 67 of TCMA (cases in which WRA need not give effect to a claim), after subsection (11) insert—
12
Case 8 is where—
a
the claim is made in respect of an amount of landfill disposals tax, and
b
an amount of landfill disposals tax that the claimant is required to pay has not been paid.