(1)This section applies where a person (“A”) carries on a landfill business of another person (“B”) who has died, become incapacitated or become subject to an insolvency procedure.
(2)A must give WRA notice of—
(a)the fact that A is carrying on the landfill business, and
(b)the nature and date of the event that has led to A carrying it on.
(3)The notice must be given before the end of the period of 30 days beginning with the day on which A began to carry on the landfill business.
(4)WRA may treat A as if A were B for the purposes of the tax, with effect from the time when A began to carry on the landfill business; and WRA may do so whether or not A has given notice under subsection (2).
(5)WRA must issue a notice to A (and, if appropriate, to B) of a decision to treat A as B.
(6)If WRA treats A in that way, A is not required to be registered, or to apply for registration, by virtue of that treatment.
(7)If—
(a)B ceases to be incapacitated or subject to an insolvency procedure, or
(b)A ceases to carry on the landfill business of B,
A must give WRA notice of the cessation and the date on which it occurred.
(8)The notice must be given before the end of the period of 30 days beginning with that date.
(9)WRA must cease to treat A as B if—
(a)WRA is satisfied that either of the conditions in subsection (7) is met (whether or not A has given notice under that subsection), or
(b)WRA cancels the registration of B.
(10)WRA must issue a notice to A (and, if appropriate, to B) of a decision to cease to treat A as B.
(11)For the purposes of this section, a person becomes subject to an insolvency procedure if—
(a)the person is made bankrupt;
(b)a company voluntary arrangement takes effect in relation to the person under Part 1 of the Insolvency Act 1986 (c. 45);
(c)the person enters administration or goes into liquidation or receivership;
(d)any corresponding event occurs which has effect under or as a result of the law of Scotland or Northern Ireland or a country or territory outside the United Kingdom.