PART 3TAXABLE DISPOSALS MADE AT AUTHORISED LANDFILL SITES
CHAPTER 4TAX COLLECTION AND MANAGEMENT
Registration
I134Register of persons who carry out taxable operations
1
WRA must keep a register of persons who carry out taxable operations.
2
A person carries out taxable operations if the person is the operator of an authorised landfill site at which taxable disposals are made.
3
A person's entry in the register must contain the information specified in Schedule 2.
4
The register may contain any other information WRA thinks appropriate for the purposes of collecting and managing the tax.
5
WRA may publish information contained in the register.