Related HMRC Manuals

51(1)  Regulations may provide that where–

(a)a person has paid or is liable to pay tax in respect of the disposal of material at a landfill site, and

(b)prescribed conditions are fulfilled,

the person shall be entitled to credit of such an amount as is found in accordance with prescribed rules.

51(2)  Regulations may make provision as to the manner in which a person is to benefit from credit, and in particular may make provision–

(a)that a person shall be entitled to credit by reference to accounting periods;

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