Landfill Disposals Tax (Wales) Act 2017 (anaw3)

Valid from 18/10/2017

PART 5 E+W SUPPLEMENTARY PROVISION

CHAPTER 6 E+W SPECIAL CASES

Change in persons carrying on landfill business E+W

Valid from 01/04/2018

86 Power to make further provision about death, incapacity and insolvency E+W

(1) Regulations may add to, repeal or otherwise amend any provision made by an enactment relating to the tax about cases where a person who has carried on a landfill business dies, becomes incapacitated or becomes subject to an insolvency procedure.

(2) The regulations may (among other things) make provision—

(a) about the circumstances in which a person becomes, or ceases to be, incapacitated or subject to an insolvency procedure;

(b) about duties, liabilities and entitlements relating to the tax where a person has died, become incapacitated or become subject to an insolvency procedure;

(c) which applies whether or not anyone else carries on a person's landfill business after the person dies, becomes incapacitated or becomes subject to an insolvency procedure.