第三十四条 单位以承包、承租、挂靠方式经营,承包人、承租人、挂靠人以发包人、出租人、被挂靠人名义对外经营并由发包人、出租人、被挂靠人承担相关法律责任的,发包人、出租人、被挂靠人为纳税人;其他情形下,承包人、承租人、挂靠人为纳税人。
Clydach Terrace, in Ynysybwl, Rhondda Cynon Taf, has a "unique risk of significant flooding" from the nearby Nant Clydach stream. It was under water during Storms Dennis and Bert, with homes extensively damaged.
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