Related Commentary  Related HMRC Manuals

47(1)  The register kept under this section may contain such information as the Commissioners think is required for the purposes of the care and management of the tax.

47(2)  A person who–

(a)carries out taxable activities at a landfill site, and

(b)is not registered,

is liable to be registered.

47(3)  Where–

(a)a person at any time forms the intention of carrying out taxable activities, and

(b)he is not registered,

he shall notify the Commissioners of his intention.

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