Landfill Disposals Tax (Wales) Act 2017 section Schedule 2 paragraph 1

Information required in the register

Schedule 2 paragraph 1 sets out the specific pieces of information that must be recorded in a person's entry on the landfill disposals tax register maintained by the Welsh Revenue Authority (WRA).

  • The register must include the person's name, any trading name they use, and their business address.
  • It must state whether the registered person is a body corporate, an individual, a partnership, or an unincorporated body.
  • The address or description of each authorised landfill site operated by the person must be recorded.
  • The registration number assigned to the person by the WRA must also be included.

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