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HMRC internal manual

Securities Guidance

Introduction and the law: the law on security: Landfill Tax: meaning of 'registrable person'

A ‘registrable person’ is described in paragraph 31 of Schedule 5 to the Finance Act 1996 and means a person (individual or corporate entity) registered or liable to be registered for Landfill Tax (section 47(10) of the Finance Act 1996).