Landfill Disposals Tax (Wales) Act 2017 section 80

Reviews and appeals relating to designation of groups of companies

Section 80 ensures that decisions about designating a group of companies for landfill disposals tax purposes can be challenged through the formal review and appeal process.

• This section amends the Tax Collection and Management (Wales) Act 2016 to expand the list of decisions that can be formally appealed.
• It adds decisions relating to the designation of a group of bodies corporate (companies) for landfill disposals tax to the list of appealable decisions.
• This means that if the Welsh Revenue Authority makes a decision about whether companies form a group for landfill disposals tax purposes, those companies can seek a review or lodge an appeal against that decision.
• The amendment sits alongside other appealable decisions already listed in the Tax Collection and Management (Wales) Act 2016.

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