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The Landfill Tax Regulations 1996

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  • Y Diweddaraf sydd Ar Gael (Diwygiedig)
  • Gwreiddiol (a wnaed Fel)

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  1. Introductory Text

  2. PART I PRELIMINARY

    1. 1.Citation and commencement

    2. 2.Interpretation

    3. 3.Designation, direction or approval

  3. PART II REGISTRATION AND PROVISION FOR SPECIAL CASES

    1. 4.Notification of liability to be registered

    2. 5.Changes in particulars

    3. 6.Notification of cessation of taxable activities

    4. 7.Transfer of a going concern

    5. 8.Representation of unincorporated body

    6. 9.Bankruptcy or incapacity of registrable persons

  4. PART III ACCOUNTING, PAYMENT AND RECORDS

    1. 10.Interpretation

    2. 11.Making of returns

    3. 12.Landfill tax account

    4. 13.Correction of errors

    5. 14.Claims for overpaid tax

    6. 15.Payment of tax

    7. 16.Records

  5. PART IV CREDIT: GENERAL

    1. 17.Interpretation

    2. 18.Scope

    3. 19.Claims in returns

    4. 20.Payments in respect of credit

  6. PART V CREDIT: PERMANENT REMOVALS ETC.

    1. 21.Entitlement to credit

  7. PART VI CREDIT: BAD DEBTS

    1. 22.Interpretation

    2. 23.Scope

    3. 24.Amount of credit

    4. 25.Evidence required in support of claim

    5. 26.Records required to be kept

    6. 27.Attribution of payments

    7. 28.Repayment of credit

    8. 29.Writing off debts

  8. PART VII CREDIT: BODIES CONCERNED WITH THE ENVIRONMENT

    1. 30.Interpretation and general provisions

    2. 31.Entitlement to credit

    3. 32.Qualifying contributions

    4. 33.Bodies eligible for approval

    5. 34.Functions of the regulatory body

    6. 35.Functions of the Commissioners

    7. 36.Repayment of credit

  9. PART VIII LANDFILL INVOICES

    1. 37.Contents of a landfill invoice

  10. PART IX TEMPORARY DISPOSALS

    1. 38.Scope and effect

    2. 39.Disposals to be treated as exempt

    3. 40.Disposals to be treated as made at certain times

  11. PART X DETERMINATION OF WEIGHT OF MATERIAL DISPOSED OF

    1. 41.Scope

    2. 42.Basic method

    3. 43.Specified methods

    4. 44.Agreed methods

  12. PART XI SET-OFF OF AMOUNTS

    1. 45.Landfill tax amount owed to Commissioners

    2. 46.Landfill tax amount owed by Commissioners

    3. 47.No set-off where insolvency procedure applied

  13. PART XII DISTRESS AND DILIGENCE

    1. 48.Distress

    2. 49.Diligence

  14. Signature

    1. SCHEDULE

  15. Explanatory Note

Yn ôl i’r brig

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