PART 3TAXABLE DISPOSALS MADE AT AUTHORISED LANDFILL SITES
CHAPTER 4TAX COLLECTION AND MANAGEMENT
Payment, recovery and repayment of tax
43Duty to maintain landfill disposals tax summary
I21
A person who carries out taxable operations must keep a record (a “landfill disposals tax summary”) of—
a
the amount of tax chargeable on the person, F2...
F1aa
the amount of tax credit claimed by the person, and
b
the tax paid by the person,
in respect of each accounting period.
I12
WRA may specify—
a
the form in which the landfill disposals tax summary must be kept, and
b
the information that must be contained in it.
I23
The landfill disposals tax summary is to be treated for the purposes of TCMA as being a record required to be kept and preserved under section 38(1) of TCMA for the purpose of demonstrating that the tax return that the person is required to make in respect of the accounting period is correct and complete.