3. For the purposes of section 38(1) of the Tax Collection and Management (Wales) Act 2016(1) the records that a person who carries out taxable operations must keep and preserve include the following—
(a)the person’s business and accounting records;
(b)transfer notes and any other original or copy records in relation to material brought on to or removed from the authorised landfill site;
(c)all invoices (including landfill invoices) and similar documents issued to the person and copies of such invoices and similar documents issued by the person;
(d)all credit and debit notes or other documents received by the person which evidence an increase or decrease in the amount of any consideration for a taxable disposal, and copies of such notes or other documents issued by the person.
Section 38 was amended by the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, paragraph 5 of Schedule 23.