# The Landfill Disposals Tax (Administration) (Wales) Regulations 2018, Regulation 17: Customer insolvency


(1) A customer becomes insolvent for the purposes of regulation 14 if—
(a) a company voluntary arrangement takes effect in relation to the customer under Part 1 of the Insolvency Act 1986;
(b) an administration order (within the meaning of Schedule B1 to that Act) is made, or a receiver or manager, or an administrative receiver, is appointed in relation to the customer;
(c) a creditors’ voluntary winding up (within the meaning of Part 4 of that Act), or a winding up by the court under Chapter 6 of Part 4 of that Act, is commenced in relation to the customer;
(d) a debt relief order is made in relation to the customer under Part 7A of that Act;
(e) an individual voluntary arrangement takes effect in relation to the customer under Part 8 of that Act;
(f) a bankruptcy order (within the meaning of Part 9 of that Act) is made in relation to the customer;
(g) any corresponding event occurs that has effect under or as a result of the law of Scotland or Northern Ireland or a country or territory outside the United Kingdom.
(2) In this Part, references to an insolvency event are references to an event described in paragraph (1)(a) to (g).

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Source: https://www.legislation.gov.uk/wsi/2018/101/regulation/17 (the official version)
Page: https://openlegislation.uk/landfill-disposals-tax-administration-wales-regulations-2018/regulation-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.