Introductory Text
PART I PRELIMINARY
1.Citation and commencement
2.Interpretation
3.Designation, direction or approval
PART II REGISTRATION AND PROVISION FOR SPECIAL CASES
4.Notification of liability to be registered
5.Changes in particulars
6.Notification of cessation of taxable activities
7.Transfer of a going concern
8.Representation of unincorporated body
9.Bankruptcy or incapacity of registrable persons
PART III ACCOUNTING, PAYMENT AND RECORDS
10.Interpretation
11.Making of returns
12.Landfill tax account
13.Correction of errors
14.Claims for overpaid tax
15.Payment of tax
16.Records
PART IV CREDIT: GENERAL
17.Interpretation
18.Scope
19.Claims in returns
20.Payments in respect of credit
PART V CREDIT: PERMANENT REMOVALS ETC.
21.Entitlement to credit
PART VI CREDIT: BAD DEBTS
22.Interpretation
23.Scope
24.Amount of credit
25.Evidence required in support of claim
26.Records required to be kept
27.Attribution of payments
28.Repayment of credit
29.Writing off debts
PART VII CREDIT: BODIES CONCERNED WITH THE ENVIRONMENT
30.Interpretation and general provisions
31.Entitlement to credit
32.Qualifying contributions
33.Bodies eligible for approval
34.Functions of the regulatory body
35.Functions of the Commissioners
36.Repayment of credit
PART VIII LANDFILL INVOICES
37.Contents of a landfill invoice
PART IX TEMPORARY DISPOSALS
38.Scope and effect
39.Disposals to be treated as exempt
40.Disposals to be treated as made at certain times
PART X DETERMINATION OF WEIGHT OF MATERIAL DISPOSED OF
41.Scope
42.Basic method
43.Specified methods
44.Agreed methods
PART XI SET-OFF OF AMOUNTS
45.Landfill tax amount owed to Commissioners
46.Landfill tax amount owed by Commissioners
47.No set-off where insolvency procedure applied
PART XII DISTRESS AND DILIGENCE
48.Distress
49.Diligence
Signature
SCHEDULE
Explanatory Note