PART 4

MISCELLANEOUS AND GENERAL PROVISION
CHAPTER 1

SPECIAL CASES

Change in persons that provide visitor accommodation

Death, incapacity and insolvency
58
1
This section applies where a person (“A”) carries on a relevant 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 relevant 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 relevant business.
4
WRA may treat A as if A were B for the purposes of the register under Part 2 or the levy, with effect from the time when A began to carry on the relevant 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—
a
B ceases to be incapacitated or subject to an insolvency procedure, or
b
A ceases to carry on the relevant business of B,
A must give WRA notice of the cessation and the date on which it occurred.
7
The notice must be given before the end of the period of 30 days beginning with that date.
8
WRA must cease to treat A as B if WRA is satisfied that either of the conditions in subsection (6) is met (whether or not A has given notice under that subsection).
9
WRA must issue a notice to A and if appropriate, to B, of a decision to cease to treat A as B.
10
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.
S. 58 in force at 19.9.2025 for specified purposes, see s. 67(1)(2)