61 Taxable disposals: special provisions
Finance Act 1996 (1996 c 8) | Legislation

61  Taxable disposals: special provisions

(1)     Where—

(a)     a taxable disposal is in fact made on a particular day,

(b)     within the period of 14 days beginning with that day the person liable to pay tax in respect of the disposal issues a landfill invoice

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