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26.—(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”.
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