Landfill Disposals Tax (Wales) Act 2017 section 78

Conditions for designation as member of group

Section 78 sets out the conditions that a body corporate must satisfy in order to be designated as a member of a landfill disposals tax group.

• A body corporate can only join a group if it carries out (or intends to carry out) taxable disposals and is under the same control as every other group member.
• Bodies corporate are "under the same control" where one of them controls all the others, or where a single company, individual, or partnership controls all of them.
• Control means either having statutory power over a body's activities or being its holding company (as defined by the Companies Act 2006).
• Where an individual or partners would, if they were a company, qualify as the holding company, they are treated as controlling the body corporate.