PART 5SUPPLEMENTARY PROVISION
CHAPTER 6SPECIAL CASES
Change in persons carrying on landfill business
I186Power to make further provision about death, incapacity and insolvency
1
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.
2
The regulations may (among other things) make provision—
a
about the circumstances in which a person becomes, or ceases to be, incapacitated or subject to an insolvency procedure;
b
about duties, liabilities and entitlements relating to the tax where a person has died, become incapacitated or become subject to an insolvency procedure;
c
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.