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Landfill tax � expiry of tax free area agreement � assessment � whether discretion to make assessment, whether discretion exercised properly or at all: purpose of Landfill Tax legislation, assessment discharged. Finance Act 1996 s50.
However, in order to allow restoration at the site to continue, on 28 March 2003 Mr Clark prepared and issued a new agreement to cover the period 01/12/2001 to 30/11/2003 thereby providing for agreements covering the maximum 3 years allowed. In his accompanying letter Mr Clark highlighted the fact that the agreement would expire on 30 November 2003 and that landfill tax would become due on any material remaining on the site after this date.
On 14 October 2003, Mr Colin Veitch contacted this office requesting an extension to the agreement that was due to expire on 30/11/2003.
On 14 January 2004 Mr Clark met with Mr Veitch in order to discuss the continuing need for a Tax Free Area. Despite the fact that the three year limit for the storage of material had expired Mr Clark agreed to issue a new agreement on an exceptional basis to facilitate restoration at the site.
A major factor in Mr Clark's decision to allow this new agreement was the lack of accurate figures showing the amount of waste that was in the Tax Free Area on 30�November 2003. This was due to the fact that a proper record of material into and out of the Tax Free Area did not exist at that time.
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