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.