PART 3 E+W TAXABLE DISPOSALS MADE AT AUTHORISED LANDFILL SITES

CHAPTER 4 E+W TAX COLLECTION AND MANAGEMENT

Registration E+W

35 Duty to be registered E+W

(1) A person who carries out taxable operations must be registered with WRA.

(2) A person who intends to carry out taxable operations but is not registered—

(a) must apply in writing to WRA to be registered, and

(b) must do so at least 14 days before the day on which the person begins to carry out taxable operations.

(3) WRA must register the person if satisfied that the application—

(a) contains the information WRA requires to register the person, and

(b) is in the form (if any) specified by WRA.

(4) WRA must issue a notice to the person of its decision on the application.

(5) If WRA registers the person, the notice must set out the person's entry in the register.

Commencement Information

I1 S. 35(1) in force at 1.4.2018 by S.I. 2018/35, art. 3

I2 S. 35(2)-(5) in force at 25.1.2018 by S.I. 2018/35, art. 2(i)