Landfill Disposals Tax (Wales) Act 2017 section 85

Death, incapacity and insolvency

Section 85 deals with the situation where someone takes over the running of a landfill business because the original operator has died, become incapacitated, or become subject to an insolvency procedure.

• Where a person (A) takes over running another person's (B's) landfill business due to B's death, incapacity or insolvency, A must notify the Welsh Revenue Authority (WRA) within 30 days of starting to run the business.
• WRA may treat A as if they were B for landfill disposals tax purposes, effective from when A began running the business, and A does not need to separately register for the tax.
• If B recovers from incapacity or is no longer subject to insolvency proceedings, or if A stops running B's business, A must notify WRA within 30 days, and WRA must stop treating A as B.
• Insolvency procedures include bankruptcy, company voluntary arrangements, administration, liquidation, receivership, and equivalent proceedings under the law of Scotland, Northern Ireland, or any country outside the United Kingdom.

---