SCHEDULES
C1SCHEDULE 5 Landfill Tax
Annotations:
Modifications etc. (not altering text)
Part VII Miscellaneous
Amounts shown as tax on invoices
44
1
Where—
a
a registrable person issues an invoice showing an amount as tax chargeable on an event, and
b
no tax is in fact chargeable on the event,
an amount equal to the amount shown as tax shall be recoverable from the person as a debt due to the Crown.
2
Where—
a
a registrable person issues an invoice showing an amount as tax chargeable on a taxable disposal, and
b
the amount shown as tax exceeds the amount of tax in fact chargeable on the disposal,
an amount equal to the excess shall be recoverable from the person as a debt due to the Crown.
3
References in this paragraph to an invoice are to any invoice, whether or not it is a landfill invoice within the meaning of section 61 of this Act.
Sch. 5 extended (19.3.1997) by 1997 c. 16, s. 50(1), Sch. 5 Pt. I para. 4(3)