Landfill Disposals Tax (Wales) Act 2017 section 86

Power to make further provision about death, incapacity and insolvency

Section 86 grants the Welsh Ministers the power to make regulations dealing with what happens to landfill disposals tax obligations when a person running a landfill business dies, becomes incapacitated, or enters an insolvency procedure.

• Regulations may amend, add to, or repeal any existing landfill disposals tax legislation relating to cases of death, incapacity, or insolvency of a landfill business operator.
• The regulations may define when a person is considered to have become, or ceased to be, incapacitated or subject to an insolvency procedure.
• Provision may be made about the tax duties, liabilities, and entitlements that arise following the death, incapacity, or insolvency of a landfill business operator.
• The regulations may apply regardless of whether another person continues to operate the landfill business after the original operator's death, incapacity, or insolvency.