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Summary

CHAPTER 1 : Charges to Landfill Tax @ Page 1 - 13 CHAPTER 2 : Exemptions @ Page 14 - 21 CHAPTER 3 : Deemed amounts of Tax @ Page 22 - 24 CHAPTER 4 : Registration and Information @ Page 25 - 33 CHAPTER 5 : Accounting and Payments @ Page 34 - 42 CHAPTER 6 : Credit for Tax @ Page 43 - 66 CHAPTER 7 : Recovery of Tax due @ Page 67 - 76 CHAPTER 8 : Recovery of Overpaid Tax @ Page 76 - 79 CHAPTER 9 : Provision of Information and Information Areas @ Page 79 - 84 CHAPTER 10 : Other revenue and Customs Powers @ Page 85 - 91 CHAPTER 11 : Offences and Penalties @ Page 92 - 102 CHAPTER 12 : Interest @ Page 102 - 110 CHAPTER 13 : Security for Tax @ Page 111 CHAPTER 14 : Appeals and review @ Page 112 - 118