Landfill Disposals Tax (Wales) Act 2017 section 81

Power to make further provision about designation of groups of companies

Section 81 grants the Welsh Ministers the power to make regulations that change the rules about how groups of companies are designated for landfill disposals tax purposes.

• Regulations may add to, repeal, or amend any existing legislative provision relating to the designation of groups of bodies corporate for landfill disposals tax.
• The regulations can change which bodies corporate are eligible to be designated as members of a group.
• The regulations can also change the effects that follow from being designated as a group.
• This is a broad enabling power, allowing flexible future changes to the group designation rules without the need for primary legislation.