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Landfill Disposals Tax (Wales) Act 2017
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34Register of persons who carry out taxable operations
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(1)WRA must keep a register of persons who carry out taxable operations.
(2)A person carries out taxable operations if the person is the operator of an authorised landfill site at which taxable disposals are made.
(3)A person’s entry in the register must contain the information specified in Schedule 2.
(4)The register may contain any other information WRA thinks appropriate for the purposes of collecting and managing the tax.
(5)WRA may publish information contained in the register.
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