Section 86 Power to make further provision about death, incapacity and insolvencyI1
Regulations may add to, repeal or otherwise amend any provision made by an enactment relating to the tax about cases where a person who has carried on a landfill business dies, becomes incapacitated or becomes subject to an insolvency procedure.
The regulations may (among other things) make provision—
about the circumstances in which a person becomes, or ceases to be, incapacitated or subject to an insolvency procedure;
about duties, liabilities and entitlements relating to the tax where a person has died, become incapacitated or become subject to an insolvency procedure;
which applies whether or not anyone else carries on a person's landfill business after the person dies, becomes incapacitated or becomes subject to an insolvency procedure.
Annotations
Commencement
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S. 86 in force at 1.4.2018 by S.I. 2018/35, art. 3