Search Legislation

Landfill Disposals Tax (Wales) Act 2017

Changes over time for: Section 85

 Help about opening options

Alternative versions:

Changes to legislation:

There are currently no known outstanding effects for the Landfill Disposals Tax (Wales) Act 2017, Section 85. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.

85Death, incapacity and insolvencyE+W
This section has no associated Explanatory Notes

(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.

Commencement Information

I1S. 85 in force at 1.4.2018 by S.I. 2018/35, art. 3

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area. The revised version is currently only available in English.

Original (As Enacted or Made) - English: The original English language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Original (As Enacted or Made) - Welsh:The original Welsh language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Notes

Text created by the Welsh Government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes accompany all Acts of the Welsh Parliament.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Timeline of Changes

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources