(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.
Commencement Information
I1S. 86 in force at 1.4.2018 by S.I. 2018/35, art. 3