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Home / De-Voil /Part V20 Landfill tax /Division V20.3 Cases and tribunal decisions / L00001 Zenith Builders Ltd v C & E Comrs (1997) unreported
Commentary

L00001 Zenith Builders Ltd v C & E Comrs (1997) unreported

Part V20 Landfill tax

Landfill tax - contaminated land certificate - Commissioners' refusal to allow late certificate

The Commissioners had ruled that the appellant should have applied for a contaminated land certificate (FA 1996 s 43B) at least 30 days prior to the date when the certificate

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