The Landfill Tax Regulations 1996

Scope

23.  An entitlement to credit arises under this Part where—

(a) a registered person has carried out a taxable activity for a consideration in money for a customer with whom he is not connected;

(b) he has accounted for and paid tax on the disposal concerned;

(c) the whole or any part of the consideration for the disposal has been written off in his accounts as a bad debt;

(d) he has issued a landfill invoice in respect of the disposal which shows the amount of tax chargeable;

(e) that invoice was issued—

(i) within 14 days of the date of the disposal, or

(ii) within such other period as may have been specified in a direction of the Commissioners made under section 61(3) of the Act;

(f) a period of one year (beginning with the date of the issue of that invoice) has elapsed; and

(g) the following provisions of this Part have been complied with.