Landfill Disposals Tax (Wales) Act 2017 section Schedule 2 paragraph 4

Business address of organisations

Schedule 2 paragraph 4 defines what counts as the business address of an organisation for the purposes of the schedule dealing with landfill disposals tax.

• This provision applies to bodies corporate, partnerships and unincorporated bodies.
• The business address is defined as the address of the organisation's registered or principal office.
• This definition applies wherever "business address" is referenced throughout Schedule 2.
• The rule provides a single, consistent way of identifying an organisation's address for tax correspondence and compliance purposes.