Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Landfill Disposals Tax (Wales) Act 2017 section 87
Power to make provision about transfers of businesses as going concerns
Section 87 enables the Welsh Ministers to make regulations ensuring continuity of landfill disposals tax obligations when a landfill business is sold or transferred as a going concern from one person to another.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.