22.—(1) A claimant must—
(a)on the day the claim is made, hold the evidence specified in paragraph (2) in respect of each taxable disposal to which the claim relates, and
(b)preserve that evidence for a period of 6 years beginning with that day.
(2) The evidence is—
(a)a copy of the landfill invoice issued in respect of the disposal;
(b)records or other documents showing that the claimant—
(i)has accounted for the disposal in a tax return, and
(ii)has paid the amount of tax payable under section 42(1) or (1A) of LDTA in respect of the return;
(c)records or other documents relating to any payment made by the customer in respect of the consideration for the disposal;
(d)records or other documents relating to—
(i)any debt owed by the claimant to the customer, or
(ii)any enforceable security held by the claimant in relation to the customer;
(e)records or other documents relating to any steps taken to recover the outstanding consideration for the disposal.