Landfill Disposals Tax (Wales) Act 2017

(introduced by section 34(3))

SCHEDULE 2 CONTENTS OF REGISTER

General information

1 A person’s entry in the register must contain the following information—

(a) the person’s name;

(b) any trading name used by the person;

(c) a statement of whether the registered person is a body corporate, an individual, a partnership or an unincorporated body;

(d) the person’s business address;

(e) the address or description of each authorised landfill site of which the person is the operator;

(f) the registration number assigned to the person by WRA.

Representative members of corporate groups: additional information about group

2 If a registered person is the representative member of a group of bodies corporate designated under section 77, the person’s entry in the register must include—

(a) a statement of that fact;

(b) the name and business address of every other body corporate that is a member of the group;

(c) the address or description of each authorised landfill site of which any member of the group is the operator;

(d) the name and business address of any body corporate or individual who is not a member of the group but who (either alone or in partnership) controls all of its members (see section 78).

Partnerships and unincorporated bodies: additional information about members

3 Where a partnership or unincorporated body is registered in the name of the partnership or body, its entry in the register must include the name and address of each of its members.

Interpretation

4 For the purposes of this Schedule, the business address of a body corporate, partnership or unincorporated body is the address of its registered or principal office.