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Landfill Disposals Tax (Wales) Act 2017

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57Duties to keep and preserve records

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(1)Where part of an authorised landfill site has been designated as a non-disposal area, the operator of the site must keep records relating to material that is deposited in the area.

(2)The records must be sufficient to enable WRA to determine whether the operator is complying, or has complied, with section 56 in relation to the material.

(3)WRA may specify—

(a)the form in which the records must be kept, and

(b)the information that must be contained in them.

(4)The operator must preserve the records until the end of the period of 6 years beginning with the date on which the material is removed from the non-disposal area, or ceases to be material of a description that must be deposited in the area, whichever is earlier.

(5)But an agreement given under section 56(4)(a) in relation to material may require the operator to preserve the records relating to the material until the end of a period of 6 years beginning with a different date (whether earlier or later) from the one specified in subsection (4).

(6)See Chapter 2 of Part 3 of TCMA for other duties to keep and preserve records which apply where a taxable disposal is treated as being made by virtue of section 8(3)(g).

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