41 Tax chargeable in respect of accounting period

41  Tax chargeable in respect of accounting period

(1)     Tax chargeable on a taxable disposal made at an authorised landfill site is chargeable in respect of the accounting period in which the disposal is made.

(2)     But if the person who carries out taxable operations at the site issues a landfill invoice in respect of the disposal within the period of 14 days beginning with the day on which the disposal is made, the amount of tax

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