Landfill Tax (Scotland) Act 2014 section 37

Partnership, bankruptcy, transfer of business etc.

Section 37 deals with how landfill tax obligations are handled in special business circumstances, including partnerships, unincorporated bodies, corporate divisions, insolvency situations, and business transfers.

• The Scottish Ministers may make regulations to determine who is responsible for landfill tax obligations when a business is run by a partnership or an unincorporated body, and such bodies may be registered in their own name regardless of changes in membership.
• A body corporate operating through several divisions may, on request and with the Tax Authority's approval, register each division separately for landfill tax purposes.
• Where someone takes over running a business following the original operator's death, bankruptcy, incapacity, sequestration, liquidation, receivership, or administration, regulations may require that person to notify the Tax Authority, and may allow them to be treated temporarily as if they were the original operator to ensure continuity.
• When a business is transferred as a going concern, regulations may require the transferor to notify the Tax Authority, and may provide for the transferor's landfill tax liabilities and duties to pass to the transferee, and for repayment or credit rights to be redirected between them — though such provisions may only take effect if both parties apply jointly.