Commentary on Sections Part 3 - Taxable Disposals Made at Authorised Landfill Sites Payment, recovery and repayment of tax Section 45 - No requirement to discharge or repay tax unless all tax paid
85.Section 45 amends section 67 of TCMA. This amendment ensures that WRA does not need to give effect to a claim for relief under section 63 of TCMA where an amount of landfill disposals tax that the claimant is required to pay has not been paid.