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The Landfill Tax (Miscellaneous Provisions) Regulations 2018

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Amendments to the Landfill Tax Regulations 1996

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14.  After regulation 16, insert—

Records: taxable activities at places other than landfill sites

16ZZA.(1) Every registrable person (“RP”) carrying out taxable activities at a place other than a landfill site shall preserve the following records—

(a)their business and accounting records;

(b)their landfill tax account;

(c)transfer notes and any other original or copy records in relation to material brought onto or removed from the place other than a landfill site;

(d)all invoices (including landfill invoices) and similar documents issued to RP and copies of such invoices and similar documents issued by RP;

(e)all credit or debit notes or other documents received by RP which evidence an increase or decrease in the amount of any consideration for a disposal, and copies of such documents that are issued by RP;

(f)copies of any application made by RP to an environmental regulator in respect of a place other than a landfill site at which they carry out taxable activities;

(g)such other records as the Commissioners may specify in a notice published by them and not withdrawn by a further notice.

(2) Subject to paragraph (3), every registrable person shall preserve the records specified in paragraph (1) above for a period of six years.

(3) The Commissioners may direct that registrable persons shall preserve the records specified in paragraph (1) above for a shorter period than that specified in this regulation; and such direction may be made so as to apply generally or in such cases as the Commissioners may stipulate..

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