Thank you, Dirprwy Lywydd. I’d like to move both amendments in this group, which arise from an issue identified with section 84 of the Bill as currently drafted.

In cases where there is a change in the person carrying on a landfill business due to the death, incapacity or insolvency of the operator of a landfill site, section 84 allows the Welsh Revenue Authority to be able to treat another person carrying on the business as though they were the taxpayer in certain circumstances. Section 84(5) requires the Welsh Revenue Authority to issue a notice to the person who is going to be treated as the taxpayer, but does not explicitly require a similar notice to be provided to the person who is no longer responsible for paying the tax. Moreover, should the position be reversed, so that Welsh Revenue Authority stops treating a person as if they were the taxpayer, with the effect that the original taxpayer resumes that status, the Bill as it currently stands does not require both parties to be informed of that change. It only requires the person who is no longer being treated as the taxpayer to be notified.

Amendments 30 and 31 address that position, they require the WRA to issue notices to both parties where that would be appropriate. I believe that these amendments ensure fairness and transparency for the taxpayer, and I ask Members to support the Government amendments in this group.