Landfill Disposals Tax (Wales) Act 2017 section 77

Designation of group of companies

Section 77 deals with how the Welsh Revenue Authority (WRA) can designate two or more corporate bodies as a group for landfill disposals tax purposes, including the process, effects, and shared liability that result from such a designation.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.