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.