BIM67520 - Waste disposal: Entitlement of successor to allowances

Where, on or after 21 March 2000, a successor carries on the trading activities at a waste disposal site, previously carried on by the predecessor, then provided all of the relevant conditions in ICTA88/S91BA are satisfied-

• the successor's trade shall be treated as the same trade as that carried on by the predecessor, and
• allowances shall be made to the successor as if everything had been done by the successor.

The conditions are-

• The whole of the site in question is transferred to the successor. However, provided that the successor holds an estate or interest in the whole site, it need not be the same interest held by the predecessor.
• The successor holds a relevant licence (see BIM67540) in respect of the site , at the time the successor first deposits waste material at the site.