V20.213A Customer Insolvency Credit

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Commentary

Part V20 Landfill tax

A site operator can make a claim for LDT charged to and unpaid by, a customer where a customer has become insolvent.

Before claiming the customer insolvency credit a landfill site operator should meet all of the following requirements:

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•�� The disposal has been made at an authorised landfill site.
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•�� The landfill site operator was registered as the operator of the site at the time of the disposal and made the disposal or permitted the disposal to be made.

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