Commentary

V20.175 Contesting decisions

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

V20.175 Contesting decisions

Part V20 Landfill tax | Commentary

V20.175 Contesting decisions

Any party who is, or will be, affected by one of the following types of decision may use the review procedure1:

  1.  

    •     a decision as to registration or deregistration of any person

  2.  

    •     a decision as to whether tax is chargeable, or as to how much tax is chargeable on any disposal

  3.  

    •     a decision to refuse a contaminated land certificate

  4.  

    •     a decision to withdraw a contaminated land certificate

  5.  

    •     a decision to limit a contaminated land certificate to only part of that applied for

  6.  

    •     a decision as to whether a credit of tax is

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