Landfill Disposals Tax (Wales) Act 2017 section 36

Changes and corrections of information

Section 36 requires registered persons to notify the Welsh Revenue Authority (WRA) of changes or inaccuracies in their registration details, and gives WRA the power to correct the register.

• Registered persons must notify WRA within 30 days of any change of circumstances that makes their register entry inaccurate.
• Anyone who has provided information to WRA for registration purposes must notify WRA within 30 days of discovering any inaccuracy in that information.
• WRA may correct the register on its own initiative if it is satisfied that information in the register is inaccurate, regardless of whether the registered person has reported the issue.
• When WRA corrects a person's entry in the register, it must issue a notice to that person setting out the corrected details.