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

Recovery in the event of failure to keep records or other evidence

25.—(1) This regulation applies where a claimant—

(a) has benefited from an amount of customer insolvency credit as a result of a claim (see regulation 21(3)), but

(b) has failed to comply with a requirement under regulation 22 or 23 in relation to the claim.

(2) WRA must—

(a) assess the amount of customer insolvency credit from which the claimant has benefited in respect of the claim, and

(b) issue a notice to the claimant—

(i) specifying the amount assessed, and

(ii) requiring the person to pay WRA an amount equal to that amount.

(3) The claimant must pay WRA the amount specified in the notice before the end of the period of 30 days beginning with the day on which the notice is issued.

(4) WRA is not required to issue a notice under paragraph (2) if it is satisfied that any facts that it reasonably requires to be proved, and which would have been proved by the records or other evidence required under regulation 22 or 23, are proved by other documentary evidence provided to it.

(5) A claimant to whom a notice is issued under paragraph (2) is not required to pay WRA the amount specified in the notice if—

(a) the claimant produces documentary evidence to WRA, within the period of 30 days beginning with the day on which the notice is issued, regarding the facts which would have been proved by the records or other evidence required under regulation 22 or 23, and

(b) WRA issues a further notice to the claimant stating that the evidence proves, to its satisfaction, the facts that it reasonably requires to be proved.