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Landfill Disposals Tax (Wales) Act 2017

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35Duty to be registered
This section has no associated Explanatory Notes

(1)A person who carries out taxable operations must be registered with WRA.

(2)A person who intends to carry out taxable operations but is not registered—

(a)must apply in writing to WRA to be registered, and

(b)must do so at least 14 days before the day on which the person begins to carry out taxable operations.

(3)WRA must register the person if satisfied that the application—

(a)contains the information WRA requires to register the person, and

(b)is in the form (if any) specified by WRA.

(4)WRA must issue a notice to the person of its decision on the application.

(5)If WRA registers the person, the notice must set out the person’s entry in the register.

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