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PART 3 E+WTAXABLE DISPOSALS MADE AT AUTHORISED LANDFILL SITES

CHAPTER 4E+WTAX COLLECTION AND MANAGEMENT

RegistrationE+W

38Reviews and appeals relating to registrationE+W

In section 172 of TCMA (appealable decisions), in subsection (2), after paragraph (h) (inserted by section 24 of this Act) insert—

(i)a decision relating to the registration of a person for the purposes of landfill disposals tax;.

Commencement Information

I1S. 38 in force at 25.1.2018 by S.I. 2018/35, art. 2(l)