Landfill Disposals Tax (Wales) Act 2017 section 79

Variation or cancellation of designation

Section 79 sets out how the Welsh Revenue Authority (WRA) may change or cancel the designation of a corporate group for landfill disposals tax purposes, and the procedures that apply to applications and notifications.

• WRA can vary a group designation by adding or removing members or changing the representative member, and can cancel a group designation entirely
• WRA must remove a member that no longer meets the eligibility conditions, and must cancel the group if fewer than two members remain eligible
• Applications to vary or cancel can be made by the representative member (with the agreement of all other members) or, for removal, by the member wishing to leave (having notified the others)
• Any variation or cancellation takes effect through a formal notice issued to all group members, setting out the details and the effective date