C1Part III Landfill Tax
Annotations:
Modifications etc. (not altering text)
Administration
49 Accounting for tax and time for payment.
Regulations may provide that a registrable person shall—
a
account for tax by reference to such periods (accounting periods) as may be determined by or under the regulations;
b
make, in relation to accounting periods, returns in such form as may be prescribed and at such times as may be so determined;
c
pay tax at such times and in such manner as may be so determined.
Pt. III (ss. 39-71 applied (29.4.1996) by 1986 c. 45, Sch. 6 paras. 3B, 8B (as inserted (29.4.1996) by 1996 c. 8, s. 60, Sch. 5 Pt. III para. 12)
Pt. III (ss. 39-71) applied (31.7.1998) by 1998 c. 36, s. 148(4)