Landfill Disposals Tax (Wales) Act 2017 section Schedule 2 para 3

Where a partnership or unincorporated body is registered in the name of the partnership or body

Schedule 2, paragraph 3 requires that when a partnership or unincorporated body is registered for Landfill Disposals Tax under its own name, the register must also record details of each individual member.

• When a partnership or unincorporated body registers for Landfill Disposals Tax in its own name, additional information is required on the register.
• The register entry must include the name of each member of the partnership or unincorporated body.
• The register entry must also include the address of each member.
• This ensures transparency by linking the registered entity to the individuals behind it, making each member identifiable.