Explanatory Notes

Landfill Disposals Tax (Wales) Act 2017

3

7 September 2017

Commentary on Sections

Part 5 - Supplementary Provision

Chapter 6 – Special Cases
Corporate groups
Section 79 – Variation or cancellation of designation

149.Where a group designation has been made, WRA may vary the designation by adding or removing a member of the group or by changing the representative member. WRA also has the power to cancel a group designation. WRA can vary or cancel a group designation on its own initiative or following an application by the representative member. An application to vary a group designation may also be made by any member of the group where that application relates to that member wishing to be removed from the group designation.

150.WRA must vary or cancel the group designation if it is satisfied that the conditions for designation are no longer met.

151.A variation or cancellation by WRA is made by issuing a notice to each member of the group, including those that are being added or removed from the group. If WRA refuses to vary or cancel the group designation it must issue notice of the refusal.