Explanatory Notes

Landfill Disposals Tax (Wales) Act 2017

3

7 September 2017

Commentary on Sections

Part 5 - Supplementary Provision

Chapter 6 – Special Cases
Change in persons carrying on landfill business
Section 87 – Power to make provisions about transfers of businesses as going concerns

160.Section 87 provides the Welsh Ministers with the power to make provision in regulations about the application of the Act and TCMA in cases where a landfill business is transferred from one person to another as a going concern.