xmlns:atom="http://www.w3.org/2005/Atom"
25. The claimant, before he makes a claim, shall hold in respect of each relevant disposal—
(a)a copy of the landfill invoice issued by him;
(b)records or any other documents showing that he has accounted for and paid tax on the disposal; and
(c)records or any other documents showing that the consideration has been written off in his accounts as a bad debt.