Landfill Disposals Tax (Wales) Act 2017 section 82

Registration of partnerships and unincorporated bodies and changes in membership

Section 82 explains how partnerships and unincorporated bodies that operate landfill businesses are registered for Landfill Disposals Tax, and what happens when the membership of such a partnership or body changes.

• Where two or more persons run a landfill business as a partnership or unincorporated body, the Welsh Revenue Authority (WRA) may register them either in their individual names or in the name of the partnership or body.
• If registered under the partnership or body name and the membership changes, the registration continues in that name provided at least one member from before the change remains.
• A person who leaves a partnership or unincorporated body is treated as still being a member — and therefore still liable for the tax — until WRA is formally notified of the change in membership under section 36.
• This deemed continuing membership applies for all purposes related to Landfill Disposals Tax, but is subject to the Partnership Act 1890 rules on the liability of a deceased or bankrupt partner's estate.