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The Landfill Disposals Tax (Administration) (Wales) Regulations 2018

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General

Customer insolvency credit

12.—(1) This Part makes provision for a tax credit in respect of the tax.

(2) The credit is to be known as customer insolvency credit.

Interpretation of this Part

13.—(1) In this Part—

“claim” (“hawliad”) means a claim in accordance with this Part for an amount of customer insolvency credit;

“claimant” (“hawlydd”) means a person who makes a claim;

“customer” (“cwsmer”), in relation to a taxable disposal, means the person for whom the disposal is made;

“landfill invoice” (“anfoneb dirlenwi”) has the meaning given in section 41(8) of LDTA.

(2) References in this Part to a payment from a customer include a payment from another person acting on behalf of the customer.

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