Commentary on Sections
Part 3 - Taxable Disposals Made at Authorised Landfill Sites
Chapter 4 – Tax Collection and Management
Payment, recovery and repayment of tax
Section 45 - No requirement to discharge or repay tax unless all tax paid
85.Section 45 amends section 67 of TCMA. This amendment ensures that WRA does not need to give effect to a claim for relief under section 63 of TCMA where an amount of landfill disposals tax that the claimant is required to pay has not been paid.
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