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Reform history

Tax Collection and Management (Wales) Act 2016

13 versions · 2016-04-25

2025-09-19

Tax Collection and Management (Wales) Act 2016

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Changes on 2025-09-19

@@ -16,7 +16,7 @@

- (c) Part 4 makes provision about the Welsh Revenue Authority's investigatory powers, including provision about notices requiring information and the inspection of premises;

- (d) Part 5 makes provision for and in connection with the imposition of penalties in relation to devolved taxes;

- (d) Part 5 makes provision for and in connection with the imposition of penalties in relation to WRA-collected taxes;

- (e) Part 6 makes provision for interest to be payable on late payments to the Welsh Revenue Authority and on repayments by the Welsh Revenue Authority;

@@ -230,17 +230,19 @@

##### 12

- (1) WRA's general function is the collection and management of devolved taxes.

- (1) WRA's general function is the collection and management of WRA-collected taxes.

- (2) WRA has the following particular functions—

- (a) providing to the Welsh Ministers information, advice and assistance relating to devolved taxes;

- (b) providing information and assistance relating to devolved taxes to devolved taxpayers, their agents and other persons;

- (c) resolving complaints and disputes relating to devolved taxes;

- (d) promoting compliance with the law relating to devolved taxes and protecting against tax evasion and tax avoidance in relation to devolved taxes.

- (a) providing to the Welsh Ministers information, advice and assistance relating to WRA-collected taxes;

- (b) providing information and assistance relating to WRA-collected taxes to taxpayers, their agents and other persons;

- (c) resolving complaints and disputes relating to WRA-collected taxes;

- (d) promoting compliance with the law relating to WRA-collected taxes and protecting against tax evasion and tax avoidance in relation to WRA-collected taxes;

- (e) providing information, advice and assistance relating to the visitor levy to principal councils.

- (3) WRA must provide the Welsh Ministers with such information, advice or assistance relating to its functions as the Welsh Ministers may from time to time require in such form as the Welsh Ministers determine.

@@ -302,6 +304,8 @@

- (1) The Welsh Ministers may give to WRA directions of a general nature.

- (1A) Before giving a direction under subsection (1) that relates only to WRA’s functions relating to the visitor levy, the Welsh Ministers must consult each principal council that has introduced, or decided to introduce, the visitor levy in its area.

- (2) WRA must, in the exercise of its functions, comply with directions given under subsection (1).

- (3) Directions given under subsection (1) may not relate to the exercise of the functions in sections 29 or 30.

@@ -368,6 +372,8 @@

- (1) A disclosure of protected taxpayer information is permitted by this section if—

- (za) it is made for the purposes of WRA’s functions, other than the functions mentioned in section 12(2)(a) and (e), and (3),

- (a) it is made with the consent of each person to whom the information relates,

- (b) it is made for the purpose of obtaining services in connection with a function of WRA,

@@ -510,10 +516,12 @@

##### 25

- (1) WRA must pay amounts collected in the exercise of its functions into the Welsh Consolidated Fund.

- (1) WRA must pay amounts collected in the exercise of its functions relating to devolved taxes into the Welsh Consolidated Fund.

- (2) But WRA may do so after deduction of disbursements by way of repayments of devolved taxes (including interest on such repayments) and credits in respect of devolved taxes.

- (3) WRA must pay into the Welsh Consolidated Fund amounts deducted under section 24A(3) or (4), in respect of costs, from proceeds of the visitor levy.

### Charter of standards and values

#### Charter of standards and values

@@ -524,9 +532,9 @@

- (2) The Charter must include—

- (a) standards of service, standards of behaviour and values which WRA is expected to adhere to when dealing with devolved taxpayers, their agents and other persons in the exercise of its functions, and

- (b) standards of behaviour and values which WRA expects devolved taxpayers, their agents and other persons to adhere to when dealing with it.

- (a) standards of service, standards of behaviour and values which WRA is expected to adhere to when dealing with ... taxpayers, their agents , principal councils and other persons in the exercise of its functions, and

- (b) standards of behaviour and values which WRA expects ... taxpayers, their agents , principal councils and other persons to adhere to when dealing with it.

- (3) WRA must—

@@ -562,6 +570,8 @@

- (c) the activities which WRA expects to undertake during the planning period.

- (2A) Before submitting the plan for approval by the Welsh Ministers, WRA must consult each principal council that has introduced, or decided to introduce, the visitor levy in its area on any objectives, outcomes or activities that relate to the visitor levy.

- (3) The Welsh Ministers may approve the corporate plan subject to such modifications as may be agreed between them and WRA.

- (4) When the Welsh Ministers approve the corporate plan, WRA must—

@@ -618,6 +628,8 @@

- (c) additional information that is to accompany the accounts.

- (2A) Before giving a direction under subsection (1)(b) that relates only to the visitor levy, the Welsh Ministers must consult each principal council that has introduced, or decided to introduce, the visitor levy in its area.

- (3) Directions under this section may be varied or revoked at any time.

#### Tax Statement

@@ -626,6 +638,8 @@

- (1) WRA must prepare in respect of each financial year, in accordance with directions given by the Welsh Ministers, a statement of the amount of money collected by it during the financial year in the exercise of its functions (a “Tax Statement”).

- (1A) Before giving a direction under subsection (1) that relates only to the visitor levy, the Welsh Ministers must consult each principal council that has introduced, or decided to introduce, the levy in its area.

- (2) Directions under this section may be varied or revoked at any time.

#### Audit

@@ -656,7 +670,7 @@

- (a) that the money collected by WRA, to which the Tax Statement relates, has been collected lawfully, and

- (b) that any deduction of disbursements has been made in accordance with section 25(2).

- (b) that any deduction of disbursements has been made in accordance with section 24A or 25(2).

#### Examination into use of resources

@@ -735,7 +749,7 @@

##### 37

This Part is about the assessment of devolved taxes and includes provision about—

This Part is about the assessment of WRA-collected taxes and includes provision about—

- (a) keeping records;

@@ -743,11 +757,11 @@

- (c) enquiries by WRA into tax returns;

- (d) determinations by WRA of devolved tax due where no tax return is made;

- (e) assessments by WRA of devolved tax due and of amounts payable in respect of tax credits;

- (f) claims for relief from double assessment and for repayment of devolved tax;

- (d) determinations by WRA of WRA-collected tax due where no tax return is made;

- (e) assessments by WRA of WRA-collected tax due and of amounts payable in respect of tax credits;

- (f) claims for relief from double assessment and for repayment of WRA-collected tax;

- (g) the making of claims.

@@ -807,12 +821,14 @@

##### 40

In the Welsh Tax Acts, the “*filing date*”—

- (1) In the Welsh Tax Acts, the “*filing date*”—

- (a) in relation to a tax return for land transaction tax, is the day by which the return is required to be made under LTTA;

- (b) in relation to a tax return for landfill disposals tax, has the meaning given by section 39(4) of LDTA.

- (2) In this Act the “filing date, in relation to a visitor levy return, has the meaning given by section 36 of the [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00)](https://www.legislation.gov.uk/asc/2025/5).

### Amendment and correction of tax returns

#### Amendment of tax return by taxpayer

@@ -845,7 +861,7 @@

- (4) A correction under this section must be made before the end of the period of 9 months beginning with the day on which the tax return was made.

- (4A) If, as a result of a correction made under this section, an amount, or an additional amount, of devolved tax is payable, the person who made the tax return must pay the amount, or additional amount, before the end of the period of 30 days beginning with the day on which notice of the correction is issued.

- (4A) If, as a result of a correction made under this section, an amount, or an additional amount, of WRA-collected tax is payable, the person who made the tax return must pay the amount, or additional amount, before the end of the period of 30 days beginning with the day on which notice of the correction is issued.

- (5) A correction under this section has no effect if the person who made the tax return rejects it by—

@@ -899,9 +915,9 @@

- (1) An enquiry into a tax return extends to anything contained in the tax return, or required to be contained in the tax return, that relates—

- (a) to the question whether the person who made the tax return is chargeable to the devolved tax to which the tax return relates, ...

- (b) to the amount of devolved tax chargeable on the person who made the tax return,

- (a) to the question whether the person who made the tax return is chargeable to the WRA-collected tax to which the tax return relates, ...

- (b) to the amount of WRA-collected tax chargeable on the person who made the tax return,

- (c) to the question whether the person who made the tax return is entitled to a tax credit claimed in the tax return, or

@@ -921,9 +937,9 @@

- (1) If, during the period when an enquiry into a tax return is in progress, WRA forms the opinion—

- (a) that the amount stated in the tax return as the amount of devolved tax chargeable is insufficient, and

- (b) that, unless the return is immediately amended, there is likely to be a loss of devolved tax,

- (a) that the amount stated in the tax return as the amount of WRA-collected tax chargeable is insufficient, and

- (b) that, unless the return is immediately amended, there is likely to be a loss of WRA-collected tax,

WRA may by notice issued to the person who made the return amend it to make good the insufficiency.

@@ -931,7 +947,7 @@

- (a) that the amount of tax credit claimed in the tax return is excessive, and

- (b) that, unless the return is immediately amended, there is likely to be a loss of devolved tax,

- (b) that, unless the return is immediately amended, there is likely to be a loss of WRA-collected tax,

WRA may by notice issued to the person who made the return amend it so that the amount claimed is no longer excessive.

@@ -943,7 +959,7 @@

- (3) Where a notice is issued under subsection (1) or (1A), the person who made the tax return may no longer amend it under section 41.

- (4) The person who made the tax return must pay any amount, or additional amount, of devolved tax payable as a result of the amendment before the end of the period of 30 days beginning with the day on which notice of the amendment is issued.

- (4) The person who made the tax return must pay any amount, or additional amount, of WRA-collected tax payable as a result of the amendment before the end of the period of 30 days beginning with the day on which notice of the amendment is issued.

- (5) For the purposes of this section and sections 45A and 46 the period during which an enquiry into a tax return is in progress is the whole of the period—

@@ -1019,7 +1035,7 @@

- (3) Where a closure notice is issued which makes amendments of a tax return, the person who made the tax return may no longer amend it under section 41.

- (4) The person who made the tax return must pay an amount, or additional amount, of devolved tax payable as a result of an amendment made by a closure notice before the end of the period of 30 days beginning with the day on which the notice is issued.

- (4) The person who made the tax return must pay an amount, or additional amount, of WRA-collected tax payable as a result of an amendment made by a closure notice before the end of the period of 30 days beginning with the day on which the notice is issued.

#### Direction to complete enquiry

@@ -1037,19 +1053,19 @@

- (1) This section applies where—

- (a) WRA has reason to believe that a person is chargeable to a devolved tax,

- (b) the person has not made a tax return in relation to the devolved tax chargeable, and

- (a) WRA has reason to believe that a person is chargeable to a WRA-collected tax,

- (b) the person has not made a tax return in relation to the WRA-collected tax chargeable, and

- (c) the relevant filing date has passed.

- (2) “*The relevant filing date*” means the date by which WRA believes a tax return was required to be made.

- (3) WRA may make a determination (a “WRA determination”) of the amount of devolved tax to which the person is, in WRA's opinion, chargeable.

- (3) WRA may make a determination (a “WRA determination”) of the amount of WRA-collected tax to which the person is, in WRA's opinion, chargeable.

- (4) Notice of the determination must be issued to the person.

- (5) The person must pay the devolved tax payable in accordance with the WRA determination before the end of the period of 30 days beginning with the day on which notice of the determination is issued.

- (5) The person must pay the WRA-collected tax payable in accordance with the WRA determination before the end of the period of 30 days beginning with the day on which notice of the determination is issued.

- (6) No WRA determination may be made more than 4 years after the relevant date.

@@ -1063,7 +1079,7 @@

##### 53

- (1) If, after a WRA determination has been made, the person whom WRA had reason to believe was chargeable to a devolved tax makes a tax return with respect to the tax, the return supersedes the determination.

- (1) If, after a WRA determination has been made, the person whom WRA had reason to believe was chargeable to a WRA-collected tax makes a tax return with respect to the tax, the return supersedes the determination.

- (2) But subsection (1) does not apply to a tax return made—

@@ -1075,11 +1091,11 @@

- (3) Where—

- (a) proceedings have been begun for the recovery of any devolved tax charged by a WRA determination, and

- (a) proceedings have been begun for the recovery of any WRA-collected tax charged by a WRA determination, and

- (b) before the proceedings are concluded the determination is superseded by a tax return,

the proceedings may be continued as if they were proceedings for the recovery of so much of the devolved tax charged by the tax return as is required to be paid and has not yet been paid.

the proceedings may be continued as if they were proceedings for the recovery of so much of the WRA-collected tax charged by the tax return as is required to be paid and has not yet been paid.

### CHAPTER 6 — WRA ASSESSMENTS

@@ -1091,19 +1107,19 @@

If WRA comes to the view that—

- (a) an amount of devolved tax that ought to have been assessed as devolved tax chargeable on a person has not been assessed,

- (b) an assessment of the devolved tax chargeable on a person is or has become insufficient, or

- (c) relief in respect of a devolved tax has been claimed or given that is or has become excessive,

WRA may make an assessment of the amount or further amount that ought in its opinion to be charged in order to make good the loss of devolved tax.

- (a) an amount of WRA-collected tax that ought to have been assessed as WRA-collected tax chargeable on a person has not been assessed,

- (b) an assessment of the WRA-collected tax chargeable on a person is or has become insufficient, or

- (c) relief in respect of a WRA-collected tax has been claimed or given that is or has become excessive,

WRA may make an assessment of the amount or further amount that ought in its opinion to be charged in order to make good the loss of WRA-collected tax.

#### Assessment to recover excessive repayment of tax

##### 55

- (1) If an amount of a devolved tax has been, but ought not to have been, repaid to a person that amount may be assessed and recovered as if it were unpaid devolved tax.

- (1) If an amount of a WRA-collected tax has been, but ought not to have been, repaid to a person that amount may be assessed and recovered as if it were unpaid WRA-collected tax.

- (2) If the repayment was made with interest, the amount assessed and recovered may include the amount of interest that ought not to have been paid.

@@ -1121,7 +1137,7 @@

In sections 58 to 61, “*taxpayer*” means—

- (a) in relation to a WRA assessment under section 54, the person chargeable to the devolved tax,

- (a) in relation to a WRA assessment under section 54, the person chargeable to the WRA-collected tax,

- (b) in relation to a WRA assessment under section 55 or 55A, the person mentioned there.

@@ -1157,10 +1173,22 @@

- (4) No WRA assessment may be made in the first or second case if—

- (a) the situation mentioned in section 54 or 55 is attributable to a mistake in a tax return as to the basis on which the devolved tax liability ought to have been calculated, and

- (a) the situation mentioned in section 54 or 55 is attributable to a mistake in a tax return as to the basis on which the WRA-collected tax liability ought to have been calculated, and

- (b) the mistake occurred because the tax return was made on the basis prevailing, or in accordance with the practice generally prevailing, at the time it was made.

- (5) For the purpose of subsection (3)(c), information is regarded as made available to WRA if—

- (a) it is contained in a tax return,

- (b) it is contained in any documents produced or information provided to WRA for the purposes of an enquiry into any such return, or

- (c) it is information the existence of which—

- (i) could reasonably be expected to be inferred by WRA from information falling within paragraph (a) or (b), or

- (ii) is notified in writing to WRA by the taxpayer or a person acting on the taxpayer’s behalf.

#### Time limits for WRA assessments

##### 59

@@ -1233,7 +1261,7 @@

##### 62

A person who believes that a devolved tax has been assessed on that person more than once in respect of the same matter may make a claim to WRA for relief against any double charge.

A person who believes that a WRA-collected tax has been assessed on that person more than once in respect of the same matter may make a claim to WRA for relief against any double charge.

### Overpaid tax etc.

@@ -1243,9 +1271,9 @@

- (1) This section applies where—

- (a) a person has paid an amount by way of a devolved tax but believes the devolved tax was not chargeable, or

- (b) a person has been assessed as chargeable to an amount of a devolved tax, or a WRA determination has been made that a person is chargeable to an amount of a devolved tax, but the person believes the devolved tax is not chargeable.

- (a) a person has paid an amount by way of a WRA-collected tax but believes the WRA-collected tax was not chargeable, or

- (b) a person has been assessed as chargeable to an amount of a WRA-collected tax, or a WRA determination has been made that a person is chargeable to an amount of a WRA-collected tax, but the person believes the WRA-collected tax is not chargeable.

- (2) The person may make a claim to WRA for the amount to be repaid or discharged.

@@ -1267,11 +1295,11 @@

- (1) This section applies where—

- (a) there is an amount paid by way of a devolved tax which (apart from section 64) would fall to be repaid or discharged to any person (“the taxpayer”), and

- (a) there is an amount paid by way of a WRA-collected tax which (apart from section 64) would fall to be repaid or discharged to any person (“the taxpayer”), and

- (b) the whole or a part of the cost of the payment of that amount to WRA has, for practical purposes, been borne by a person other than the taxpayer.

- (2) Where, in a case to which this section applies, loss or damage has been or may be incurred by the taxpayer as a result of mistaken assumptions made in the taxpayer's case about the operation of any provisions relating to a devolved tax, that loss or damage is to be disregarded, except to the extent of the quantified amount, in the making of any determination—

- (2) Where, in a case to which this section applies, loss or damage has been or may be incurred by the taxpayer as a result of mistaken assumptions made in the taxpayer's case about the operation of any provisions relating to a WRA-collected tax, that loss or damage is to be disregarded, except to the extent of the quantified amount, in the making of any determination—

- (a) of whether or to what extent the repayment or discharge of an amount to the taxpayer would enrich the taxpayer, or

@@ -1279,9 +1307,9 @@

- (3) In subsection (2) “*the quantified amount*” means the amount (if any) which is shown by the taxpayer to constitute the amount that would appropriately compensate the taxpayer for loss or damage shown by the taxpayer to have resulted to the taxpayer from the making of the mistaken assumptions.

- (4) The reference in subsection (2) to provisions relating to a devolved tax is a reference to any provisions of—

- (a) any enactment or assimilated direct legislation (whether or not still in force) which relates to the devolved tax or to any matter connected with it, or

- (4) The reference in subsection (2) to provisions relating to a WRA-collected tax is a reference to any provisions of—

- (a) any enactment or assimilated direct legislation (whether or not still in force) which relates to the WRA-collected tax or to any matter connected with it, or

- (b) any notice published by WRA under or for the purposes of any such enactment.

@@ -1349,7 +1377,7 @@

- (1) WRA need not give effect to a claim for relief made under section 63 if, or to the extent that, the claim falls within a case described in this section.

- (2) Case 1 is where the amount of a devolved tax paid, or liable to be paid, is excessive because of—

- (2) Case 1 is where the amount of a WRA-collected tax paid, or liable to be paid, is excessive because of—

- (a) a mistake in a claim or election, or

@@ -1389,15 +1417,15 @@

- (9) Case 7 is where—

- (a) the amount paid, or liable to be paid, is excessive by reason of a mistake in calculating the claimant's liability to devolved tax, and

- (a) the amount paid, or liable to be paid, is excessive by reason of a mistake in calculating the claimant's liability to WRA-collected tax, and

- (b) the mistake occurred because liability was calculated in accordance with the practice generally prevailing at the time.

- (10) Case 7 does not apply where the amount paid, or liable to be paid, is devolved tax which has been charged contrary to EU law.

- (11) For the purposes of subsection (10), an amount of devolved tax is charged contrary to EU law if, ...—

- (a) in the circumstances in question, the charge to devolved tax is contrary to the provisions relating to the free movement of goods, persons, services and capital in Titles II and IV of Part 3 of the Treaty on the Functioning of the European Union, and

- (10) Case 7 does not apply where the amount paid, or liable to be paid, is WRA-collected tax which has been charged contrary to EU law.

- (11) For the purposes of subsection (10), an amount of WRA-collected tax is charged contrary to EU law if, ...—

- (a) in the circumstances in question, the charge to WRA-collected tax is contrary to the provisions relating to the free movement of goods, persons, services and capital in Titles II and IV of Part 3 of the Treaty on the Functioning of the European Union, and

- (b) at the time the tax is charged, the rights conferred by those provisions are recognised and available in domestic law by virtue of the European Union (Withdrawal) Act [2018 (c. 16)](https://www.legislation.gov.uk/ukpga/2018/16) or any provision made under that Act.

@@ -1419,13 +1447,13 @@

- (3) The form of claim may require—

- (a) a statement of the amount of devolved tax that will be required to be discharged or repaid in order to give effect to the claim;

- (a) a statement of the amount of WRA-collected tax that will be required to be discharged or repaid in order to give effect to the claim;

- (b) such information as is reasonably required for the purpose of determining whether and, if so, the extent to which the claim is correct;

- (c) the delivery with the claim of such statements and documents, relating to the information contained in the claim, as are reasonably required for the purpose mentioned in paragraph (b).

- (4) A claim for repayment of devolved tax may not be made unless the claimant has documentary evidence that the devolved tax has been paid.

- (4) A claim for repayment of WRA-collected tax may not be made unless the claimant has documentary evidence that the WRA-collected tax has been paid.

- (5) A claim under section 63 may not be made by being included in a tax return.

@@ -1509,7 +1537,7 @@

- (a) WRA must issue notice of its decision to the claimant, and

- (b) where WRA decides to give effect to the claim or amendment (whether in part or in full), it must do so by discharge or repayment of devolved tax.

- (b) where WRA decides to give effect to the claim or amendment (whether in part or in full), it must do so by discharge or repayment of WRA-collected tax.

- (2) Where WRA enquires into a claim or amendment—

@@ -1559,7 +1587,7 @@

- (a) by way of assessment on the claimant, or

- (b) by discharge or repayment of devolved tax.

- (b) by discharge or repayment of WRA-collected tax.

- (2) An assessment made under subsection (1) is not out of time if it is made within the time mentioned in that subsection.

@@ -1567,7 +1595,7 @@

##### 78

A claim under section 62 or 63 must be made within the period of 4 years beginning with the day after the filing date for the tax return to which the payment by way of devolved tax, or the assessment or determination, relates.

A claim under section 62 or 63 must be made within the period of 4 years beginning with the day after the filing date for the tax return to which the payment by way of WRA-collected tax, or the assessment or determination, relates.

#### The claimant: partnerships

@@ -1591,7 +1619,7 @@

- (a) a claim is made under section 63,

- (b) the grounds for giving effect to the claim also provide grounds for a WRA assessment on the claimant in respect of the devolved tax, and

- (b) the grounds for giving effect to the claim also provide grounds for a WRA assessment on the claimant in respect of the WRA-collected tax, and

- (c) such an assessment could be made but for a relevant restriction.

@@ -1621,11 +1649,11 @@

##### 81

- (1) In section 63(1)(a), the reference to an amount paid by a person by way of devolved tax includes an amount paid by a person under a contract settlement in connection with devolved tax believed to be payable.

- (1) In section 63(1)(a), the reference to an amount paid by a person by way of WRA-collected tax includes an amount paid by a person under a contract settlement in connection with WRA-collected tax believed to be payable.

- (1A) In section 63A(1), the reference to repayment of an amount of land transaction tax includes repayment of an amount paid by a person under a contract settlement in connection with that amount of land transaction tax.

- (2) The following provisions apply if the person who paid the amount under the contract settlement (“the payer”) and the person by whom the devolved tax was payable (“the taxpayer”) are not the same person.

- (2) The following provisions apply if the person who paid the amount under the contract settlement (“the payer”) and the person by whom the WRA-collected tax was payable (“the taxpayer”) are not the same person.

- (3) In relation to a claim under section 63 in respect of that amount—

@@ -1633,9 +1661,9 @@

- (b) the references to the claimant in sections 67(9) and 80(1)(b) have effect as if they were references to the taxpayer.

- (4) In relation to a claim under section 63 or 63A in respect of that amount, references to devolved tax in sections 68, 73 and 77 include the amount paid under the contract settlement.

- (5) Where the grounds for giving effect to a claim by the payer in respect of the amount also provide grounds for a WRA assessment on the taxpayer in respect of the devolved tax—

- (4) In relation to a claim under section 63 or 63A in respect of that amount, references to WRA-collected tax in sections 68, 73 and 77 include the amount paid under the contract settlement.

- (5) Where the grounds for giving effect to a claim by the payer in respect of the amount also provide grounds for a WRA assessment on the taxpayer in respect of the WRA-collected tax—

- (a) WRA may set any amount repayable to the payer as a result of the claim against any amount payable by the taxpayer as a result of the assessment, and

@@ -1691,15 +1719,15 @@

##### 84

- (1) In this Part, “*tax position*”, in relation to a person, means the person's position as regards any devolved tax, including the person's position as regards—

- (a) past, present and future liability to pay any devolved tax,

- (b) penalties tax credits, interest (including interest on penalties and amounts payable in respect of tax credits ) and other amounts that have been paid, or are or may be payable, by or to the person in connection with any devolved tax, and

- (c) claims or notices that have been or may be made or given in connection with the person's liability to pay any devolved tax or any amount in respect of a tax credit,

and references to a person's position as regards a particular devolved tax (however expressed) are to be interpreted accordingly.

- (1) In this Part, “*tax position*”, in relation to a person, means the person's position as regards any WRA-collected tax, including the person's position as regards—

- (a) past, present and future liability to pay any WRA-collected tax,

- (c) claims or notices that have been or may be made or given in connection with the person's liability to pay any WRA-collected tax or any amount in respect of a tax credit,

and references to a person's position as regards a particular WRA-collected tax (however expressed) are to be interpreted accordingly.

- (2) References in this Part to the tax position of a person include references to the tax position of—

@@ -1749,7 +1777,7 @@

- (c) nothing in sections 97 to 102 prevents WRA from requiring the taxpayer to provide the information or produce the document.

- (2) But WRA may not issue a taxpayer notice without the approval of the tribunal.

- (2) Before issuing a taxpayer notice WRA may (but need not, subject to section 97(2)) apply to the tribunal for approval to issue the notice.

#### Third party notices

@@ -1775,7 +1803,7 @@

- (b) be issued with a copy of the notice by WRA.

- (4) But when it approves a third party notice, the tribunal may disapply one or both of the requirements of subsection (3) if it is satisfied that WRA has grounds for believing that naming the taxpayer or, as the case may be, issuing the taxpayer with a copy of the notice might seriously prejudice the assessment or collection of devolved tax.

#### Tribunal approval of taxpayer notices and third party notices

@@ -1793,7 +1821,7 @@

have been met, and

- (b) that sending notice of the application for approval to the recipient might have prejudiced the assessment or collection of devolved tax.

- (b) that sending notice of the application for approval to the recipient might have prejudiced the assessment or collection of WRA-collected tax.

- (3) Where the recipient has been notified of the application for approval, the tribunal may approve the issuing of the taxpayer notice or third party notice only if—

@@ -1811,7 +1839,7 @@

- (d) in the case of a third party notice, the taxpayer has been provided with a summary of the reasons why WRA requires the information or documents.

- (4) But the tribunal may disapply the requirements of paragraph (b) or (d) of subsection (3) to the extent that it is satisfied that taking the action specified in the paragraph might prejudice the assessment or collection of devolved tax.

- (5) In approving the issuing of a taxpayer notice or third party notice, the tribunal may make such modifications to the notice as it thinks appropriate.

@@ -1841,9 +1869,9 @@

- (b) the information or document to which the notice relates is not readily available to WRA from another source,

- (c) there are grounds for believing that the person or any of the class of persons to whom the notice relates may have failed or may fail to comply with any provision of the law relating to a devolved tax, and

- (d) any such failure is likely to have led or to lead to serious prejudice to the assessment or collection of devolved tax.

- (d) any such failure is likely to have led or to lead to serious prejudice to the assessment or collection of WRA-collected tax.

- (4) In approving the issuing of an unidentified third party notice, the tribunal may make such modifications to the notice as it thinks appropriate.

@@ -1937,13 +1965,13 @@

- (2) Condition 1 is that an amount by way of—

- (a) devolved tax,

- (b) interest on devolved tax,

- (c) a penalty relating to devolved tax, ...

- (d) interest on a penalty relating to devolved tax,

- (a) WRA-collected tax,

- (b) interest on WRA-collected tax,

- (c) a penalty relating to WRA-collected tax, ...

- (d) interest on a penalty relating to WRA-collected tax,

- (e) a payment in respect of a tax credit, or

@@ -2033,7 +2061,7 @@

- (3) An information notice issued for the purpose of checking the tax position of a person who has died may not be issued more than 4 years after the person's death.

- (4) An information notice may not require a person to provide information or produce a document (or any part of a document) that relates to the conduct of a pending review or appeal relating to any tax (whether or not a devolved tax).

#### Protection for journalistic material

@@ -2091,11 +2119,11 @@

- (5) Condition 2 is that, as regards the person, WRA has reason to suspect that—

- (a) an amount that ought to have been assessed to a devolved tax for the tax period or in relation to the transaction may not have been assessed,

- (b) an assessment to a devolved tax for the tax period or in relation to the transaction may be or have become insufficient, ...

- (c) relief from a devolved tax given or claimed for the tax period or in relation to the transaction may be or have become excessive,

- (a) an amount that ought to have been assessed to a WRA-collected tax for the tax period or in relation to the transaction may not have been assessed,

- (b) an assessment to a WRA-collected tax for the tax period or in relation to the transaction may be or have become insufficient, ...

- (c) relief from a WRA-collected tax given or claimed for the tax period or in relation to the transaction may be or have become excessive,

- (d) an amount of tax credit to which the person is not entitled may have been claimed, or

@@ -2197,7 +2225,7 @@

- (i) at a reasonable time specified in a notice issued to the occupier at least 7 days before that time, or

- (ii) at any reasonable time if the tribunal, when approving the inspection, is satisfied that WRA has grounds for believing that notifying the occupier would seriously prejudice the assessment or collection of devolved tax.

- (4) If WRA seeks to carry out an inspection without—

@@ -2265,7 +2293,7 @@

- (i) a notice was issued under section 103(3)(b)(i) and the notice specified that the equipment or materials were to be taken onto the premises, or

- (ii) WRA has grounds for believing that issuing such a notice would seriously prejudice the assessment or collection of devolved tax.

- (ii) WRA has grounds for believing that issuing such a notice would seriously prejudice the assessment or collection of WRA-collected tax.

- (3) If equipment or materials are taken onto premises without—

@@ -2357,7 +2385,7 @@

- (a) it is satisfied that the applicable requirement is met, and

- (b) if the application for approval was made without notice, it is satisfied that sending notice of the application might have prejudiced the assessment or collection of devolved tax.

- (b) if the application for approval was made without notice, it is satisfied that sending notice of the application might have prejudiced the assessment or collection of WRA-collected tax.

- (4A) The applicable requirement is—

@@ -2369,7 +2397,7 @@

- (5) The tribunal may approve an inspection under section 106 only if it is satisfied that the inspection is required for the purposes of checking any person's tax position and—

- (a) if the application for approval was made without notice, it is satisfied that sending notice of the application might have prejudiced the assessment or collection of devolved tax, or

- (a) if the application for approval was made without notice, it is satisfied that sending notice of the application might have prejudiced the assessment or collection of WRA-collected tax, or

- (b) in any other case—

@@ -2585,9 +2613,9 @@

##### 117

- (1) This Part makes provision about penalties relating to devolved taxes, including—

- (a) penalties relating to failures to make tax returns or to pay devolved tax or amounts payable in respect of tax credits,

- (1) This Part makes provision about penalties relating to WRA-collected taxes, including—

- (a) penalties relating to failures to make tax returns or to pay WRA-collected tax or amounts payable in respect of tax credits,

- (b) penalties relating to inaccuracies,

@@ -2609,13 +2637,13 @@

### CHAPTER 2 — PENALTIES FOR FAILURE TO MAKE RETURNS OR PAY TAX OR AMOUNTS PAYABLE IN RESPECT OF TAX CREDITS

### Penalty for failure to make tax return

### Penalty for failure to make devolved tax return

#### Penalty for failure to make tax return on or before filing date

##### 118

- (1) A person who is required to make a tax return is liable to a penalty of £100 if the person fails to make a tax return on or before the filing date.

- (1) A person who is required to make a devolved tax return is liable to a penalty of £100 if the person fails to make a devolved tax return on or before the filing date.

- (2) But see section 118A for an exception to the rule above.

@@ -2623,7 +2651,7 @@

##### 119

- (1) A person who is required to make a tax return is liable to a penalty if the person's failure to make a tax return continues after the end of the period of 6 months beginning with the day after the filing date.

- (1) A person who is required to make a devolved tax return is liable to a penalty if the person's failure to make a devolved tax return continues after the end of the period of 6 months beginning with the day after the filing date.

- (2) The penalty is the greater of—

@@ -2635,9 +2663,9 @@

##### 120

- (1) A person who is required to make a tax return is liable to a penalty if the person's failure to make a tax return continues after the end of the period of 12 months beginning with the day after the filing date.

- (2) Where, by failing to make the tax return, the person deliberately withholds information which would enable or assist WRA to assess the person's liability to a devolved tax, the penalty is —

- (1) A person who is required to make a devolved tax return is liable to a penalty if the person's failure to make a devolved tax return continues after the end of the period of 12 months beginning with the day after the filing date.

- (2) Where, by failing to make the devolved tax return, the person deliberately withholds information which would enable or assist WRA to assess the person's liability to a devolved tax, the penalty is —

- (a) £300, or

@@ -2653,15 +2681,15 @@

##### 121

- (1) WRA may reduce a penalty under section 118, 118A, 119 or 120 if the person discloses information which has been withheld as a result of a failure to make a tax return (“relevant information”).

- (1) WRA may reduce a penalty under section 118, 118A, 119 , 120, 120B, 120E or 120F if the person discloses information which has been withheld as a result of a failure to make a tax return (“relevant information”).

- (2) A person discloses relevant information by—

- (a) telling WRA about it,

- (b) giving WRA reasonable help in quantifying any devolved tax unpaid by reason of the information having been withheld, and

- (c) allowing WRA access to records for the purpose of checking how much devolved tax is so unpaid.

- (b) giving WRA reasonable help in quantifying any WRA-collected tax unpaid by reason of the information having been withheld, and

- (c) allowing WRA access to records for the purpose of checking how much WRA-collected tax is so unpaid.

- (3) In reducing a penalty under this section, WRA may take account of—

@@ -2683,31 +2711,38 @@

##### 122

- (1) A person is liable to a penalty if the person has failed to pay an amount of devolved tax on or before the penalty date in respect of that amount.

- (1) A person is liable to a penalty if the person has failed to pay an amount of WRA-collected tax on or before the penalty date in respect of that amount.

- (2) The penalty—

- (a) in respect of an amount of land transaction tax, is 5% of the amount of unpaid tax;

- (b) in respect of an amount of landfill disposals tax, is 1% of the amount of unpaid tax.

- (b) in respect of an amount of landfill disposals tax, is 1% of the amount of unpaid tax;

- (c) in respect of an amount of visitor levy, is 5% of the amount of unpaid levy, but—

- (i) if 5% of the amount of unpaid levy is lower than £100, the penalty is £100;

- (ii) if 5% of the amount of unpaid levy is greater than £5000, the penalty is £5000.

- (2A) But see section 122ZA for an exception to the rule in subsection (1).

- (3) In this section and in sections 122ZA and 122A, the penalty date in respect of an amount of devolved tax specified in column 3 of Table A1 is the date specified in column 4.

- (3) In this section and in sections 122ZA, 122A and 122B, the penalty date in respect of an amount of WRA-collected tax specified in column 3 of Table A1 is the date specified in column 4.

| --- | --- | --- | --- |

| 1 | Land transaction tax | Amount (or additional amount) payable as a result of a tax return made by the buyer in a land transaction (unless the amount falls within item 8 or 9). | The date falling 30 days after the filing date for the return. |

| 3 | Any devolved tax | Amount payable as a result of a WRA determination made in place of a tax return. | The date falling 30 days after the date by which WRA believes the tax return was required to be made. |

| 4 | Any devolved tax | Amount payable as a result of a WRA assessment made in place of a tax return (unless the amount falls within item 7). | The date falling 30 days after the date by which WRA believes the tax return was required to be made. |

| 5 | Any devolved tax | Amount (or additional amount) payable as a result of a WRA assessment made where a tax return has been made. | The date falling 30 days after the date by which the amount (or additional amount) is required to be paid. |

| 6 | Any devolved tax | Amount (or additional amount) payable as a result of an amendment or a correction to a tax return. | The date falling 30 days after the date by which the amount (or additional amount) is required to be paid. |

| 3 | Any WRA-collected tax | Amount payable as a result of a WRA determination made in place of a tax return. | The date falling 30 days after the date by which WRA believes the tax return was required to be made. |

| 4 | Any WRA-collected tax | Amount payable as a result of a WRA assessment made in place of a tax return (unless the amount falls within item 7). | The date falling 30 days after the date by which WRA believes the tax return was required to be made. |

| 5 | Any WRA-collected tax | Amount (or additional amount) payable as a result of a WRA assessment made where a tax return has been made. | The date falling 30 days after the date by which the amount (or additional amount) is required to be paid. |

| 6 | Any WRA-collected tax | Amount (or additional amount) payable as a result of an amendment or a correction to a tax return. | The date falling 30 days after the date by which the amount (or additional amount) is required to be paid. |

| 7 | Any devolved tax | Amount (or additional amount) payable as a result of a WRA assessment made for the purposes of making an adjustment to counteract a tax advantage (see Part 3A) in a case where a tax return which WRA has reason to believe was required to be made has not in fact been made. | The date falling 30 days after the date by which the amount (or additional amount) is required to be paid. |

| 8 | Land transaction tax | Where a deferral request is made under section 58 of LTTA, a deferred amount required to be paid by virtue of section 61(1)of that Act. | The date falling 30 days after the date by which the deferred amount is required to be paid. |

| 9 | Land transaction tax | Where a deferral request is made under section 58 of LTTA, a refused amount within the meaning of section 61(2)(a) of that Act. | The date falling 30 days after the date by which the refused amount is required to be paid. |

| 10 | Landfill disposals tax | Amount charged by a charging notice issued under section 49 or 50 of LDTA. | The date falling 30 days after the date by which the amount is required to be paid. |

| 11 | Any devolved tax | A postponed amount within the meaning of section 181G(2). | The date falling 30 days after the date on which the postponement period ends (see section 181G as to the calculation of postponement periods). |

| 11 | Any WRA-collected tax | A postponed amount within the meaning of section 181G(2). | The date falling 30 days after the date on which the postponement period ends (see section 181G as to the calculation of postponement periods). |

- (4) In this section, “*"deferred amount”*” has the same meaning as in section 58(6)(a) of LTTA.

@@ -2739,7 +2774,7 @@

- (b) the fact that a potential loss of revenue from one person is balanced by a potential over-payment by another.

- (2A) But “*"special circumstances”*” may include the fact that WRA has agreed that a person may pay an amount of devolved tax in instalments over an agreed period.

- (2A) But “*"special circumstances”*” may include the fact that WRA has agreed that a person may pay an amount of WRA-collected tax in instalments over an agreed period.

- (3) In subsection (1), the reference to reducing a penalty includes a reference to—

@@ -2755,9 +2790,9 @@

##### 126

- (1) If a person satisfies WRA or (on appeal) the tribunal that there is a reasonable excuse for a failure to make a tax return, the person is not liable to a penalty under sections 118 to 120 in relation to the failure.

- (2) If a person satisfies WRA or (on appeal) the tribunal that there is a reasonable excuse for a failure to pay a devolved tax, the person is not liable to a penalty under sections 122 to 122A in relation to the failure.

- (2) If a person satisfies WRA or (on appeal) the tribunal that there is a reasonable excuse for a failure to pay a WRA-collected tax, the person is not liable to a penalty under sections 122 to 122B in relation to the failure.

- (2A) If a person satisfies WRA or (on appeal) the tribunal that there is a reasonable excuse for a failure to pay an amount payable in respect of a tax credit, the person is not liable to a penalty under section 123A in relation to the failure.

@@ -2781,21 +2816,21 @@

- (c) state in the notice the period , transaction or amount in respect of which the penalty has been assessed.

- (2) An assessment of a penalty under this Chapter may be combined with an assessment to a devolved tax.

- (3) A supplementary assessment may be made in respect of a penalty under section 119 or 120 if an earlier assessment operated by reference to an underestimate of the amount of devolved tax to which a person would have been liable if a tax return had been made.

- (2) An assessment of a penalty under this Chapter may be combined with an assessment to a WRA-collected tax.

- (3) A supplementary assessment may be made in respect of a penalty under section 119 , 120 or 120F if an earlier assessment operated by reference to an underestimate of the amount of WRA-collected tax to which a person would have been liable if a tax return had been made.

- (4) If—

- (a) an assessment in respect of a penalty under section 119 or 120 is based on the amount of devolved tax to which a person would have been liable if a tax return had been made, and

- (a) an assessment in respect of a penalty under section 119 , 120 or 120F is based on the amount of WRA-collected tax to which a person would have been liable if a tax return had been made, and

- (b) that liability is found by WRA to be excessive,

WRA may issue a notice to the person liable to the penalty amending the assessment so that it is based on the correct amount.

- (5) A supplementary assessment may be made in respect of a penalty under section 122 , 122ZA or 122A if an earlier assessment operated by reference to an underestimate of the amount of devolved tax which was payable.

- (6) If an assessment in respect of a penalty under section 122 , 122ZA or 122A is based on an amount of tax payable that is found by WRA to be excessive, WRA may issue a notice to the person liable to the penalty amending the assessment so that it is based on the correct amount.

- (5) A supplementary assessment may be made in respect of a penalty under section 122 , 122ZA, 122A or 122B if an earlier assessment operated by reference to an underestimate of the amount of WRA-collected tax which was payable.

- (6) If an assessment in respect of a penalty under section 122 , 122ZA, 122A or 122B is based on an amount of tax payable that is found by WRA to be excessive, WRA may issue a notice to the person liable to the penalty amending the assessment so that it is based on the correct amount.

- (6A) A supplementary assessment may be made in respect of a penalty under section 123A if an earlier assessment operated by reference to an underestimate of the amount payable in respect of the tax credit in question.

@@ -2815,9 +2850,11 @@

- (2) Date A is the last day of the period of 2 years beginning with—

- (a) in the case of failure to make a tax return, the filing date, ...

- (b) in the case of failure to pay a devolved tax, the penalty date , or

- (a) in the case of failure to make a tax return , other than where liability to the penalty arises under section 120B, the filing date, ...

- (aa) in the case of liability to a penalty under section 120B (financial penalty where penalty points have been awarded), the filing date of the return in relation to which the penalty point that caused the visitor accommodation provider to reach the penalty threshold was awarded,

- (b) in the case of failure to pay a WRA-collected tax, the penalty date , or

- (c) in the case of a failure to pay an amount payable in respect of a tax credit, the penalty date.

@@ -2825,15 +2862,15 @@

- (a) in the case of a failure to make a tax return—

- (i) the end of the appeal period for the assessment of the amount of devolved tax to which a person would have been liable if the tax return had been made, or

- (i) the end of the appeal period for the assessment of the amount of WRA-collected tax to which a person would have been liable if the tax return had been made, or

- (ii) if there is no such assessment, the date on which that liability is ascertained or it is ascertained that the liability is nil;

- (b) in the case of a failure to pay a devolved tax—

- (i) the end of the appeal period for the assessment of the amount of devolved tax in respect of which the penalty is assessed, or

- (ii) if there is no such assessment, the date on which that amount of devolved tax is ascertained.

- (b) in the case of a failure to pay a WRA-collected tax—

- (i) the end of the appeal period for the assessment of the amount of WRA-collected tax in respect of which the penalty is assessed, or

- (ii) if there is no such assessment, the date on which that amount of WRA-collected tax is ascertained.

- (c) in the case of a failure to pay an amount payable in respect of a tax credit, the end of the appeal period for the assessment of the amount in respect of which the penalty is assessed.

@@ -2863,11 +2900,11 @@

- (2) Condition 1 is that the document contains an inaccuracy which amounts to, or leads to—

- (a) an understatement of a liability to a devolved tax,

- (b) a false or inflated statement of a loss relating to a devolved tax, ...

- (c) a false or inflated claim to repayment of devolved tax , or

- (a) an understatement of a liability to a WRA-collected tax,

- (b) a false or inflated statement of a loss relating to a WRA-collected tax, ...

- (c) a false or inflated claim to repayment of WRA-collected tax , or

- (d) a false or inflated claim for a tax credit.

@@ -2941,11 +2978,11 @@

- (2) A “relevant inaccuracy” is an inaccuracy which amounts to, or leads to—

- (a) an understatement of a liability to a devolved tax,

- (b) a false or inflated statement of a loss relating to a devolved tax, ...

- (c) a false or inflated claim to repayment of devolved tax , or

- (a) an understatement of a liability to a WRA-collected tax,

- (b) a false or inflated statement of a loss relating to a WRA-collected tax, ...

- (c) a false or inflated claim to repayment of WRA-collected tax , or

- (d) a false or inflated claim for a tax credit.

@@ -2961,7 +2998,7 @@

- (1) A person is liable to a penalty where—

- (a) a WRA assessment understates the person's liability to a devolved tax, and

- (a) a WRA assessment understates the person's liability to a WRA-collected tax, and

- (b) the person has failed to take reasonable steps to notify WRA, within the period of 30 days beginning with the day on which the notice of assessment is issued, that it is an under-assessment.

@@ -2999,11 +3036,11 @@

- (b) a failure to notify an under-assessment,

is the additional amount payable in respect of a devolved tax or tax credit as a result of correcting the inaccuracy or under-assessment.

is the additional amount payable in respect of a WRA-collected tax or tax credit as a result of correcting the inaccuracy or under-assessment.

- (2) The reference in subsection (1) to the additional amount payable includes a reference to—

- (a) an amount payable to WRA having been erroneously paid by way of repayment of devolved tax, ...

- (a) an amount payable to WRA having been erroneously paid by way of repayment of WRA-collected tax, ...

- (b) an amount which would have been repayable by WRA had the inaccuracy or under-assessment not been corrected, and

@@ -3037,9 +3074,9 @@

##### 137

- (1) Where an inaccuracy has the result that a loss is wrongly recorded for the purposes of a devolved tax and the loss has been wholly used to reduce the amount payable in respect of that tax, the potential lost revenue is calculated in accordance with section 135.

- (2) Where an inaccuracy has the result that a loss is wrongly recorded for the purposes of a devolved tax and the loss has not been wholly used to reduce the amount payable in respect of that tax, the potential lost revenue is—

- (1) Where an inaccuracy has the result that a loss is wrongly recorded for the purposes of a WRA-collected tax and the loss has been wholly used to reduce the amount payable in respect of that tax, the potential lost revenue is calculated in accordance with section 135.

- (2) Where an inaccuracy has the result that a loss is wrongly recorded for the purposes of a WRA-collected tax and the loss has not been wholly used to reduce the amount payable in respect of that tax, the potential lost revenue is—

- (a) the potential lost revenue calculated in accordance with section 135 in respect of any part of the loss that has been used to reduce the amount payable in respect of that tax, plus

@@ -3051,13 +3088,13 @@

- (b) to a case where a loss of a different amount would have been recorded (but in that case subsections (1) and (2) apply only to the difference between the amount recorded and the true amount).

- (4) The potential lost revenue in respect of a loss is nil where, because of the nature of the loss or the circumstances of the person chargeable to the devolved tax, there is no reasonable prospect of the loss being used to support a claim to reduce any person's liability to that tax.

- (4) The potential lost revenue in respect of a loss is nil where, because of the nature of the loss or the circumstances of the person chargeable to the WRA-collected tax, there is no reasonable prospect of the loss being used to support a claim to reduce any person's liability to that tax.

#### Potential lost revenue: delayed tax

##### 138

- (1) Where an inaccuracy resulted in an amount of devolved tax being declared later than it should have been (“the delayed tax”), the potential lost revenue is—

- (1) Where an inaccuracy resulted in an amount of WRA-collected tax being declared later than it should have been (“the delayed tax”), the potential lost revenue is—

- (a) 5% of the delayed tax for each year of the delay;

@@ -3075,11 +3112,11 @@

- (2) A “*qualifying disclosure*” means disclosure of—

- (a) an inaccuracy which is relevant to a person's liability to a devolved tax,

- (b) a supply of false information, or withholding of information, which is relevant to a person's liability to a devolved tax, ...

- (c) a failure to disclose an under-assessment in respect of a devolved tax,

- (a) an inaccuracy which is relevant to a person's liability to a WRA-collected tax,

- (b) a supply of false information, or withholding of information, which is relevant to a person's liability to a WRA-collected tax, ...

- (c) a failure to disclose an under-assessment in respect of a WRA-collected tax,

- (d) an inaccuracy which is relevant to a person’s entitlement to a tax credit or liability to pay an amount in respect of a tax credit,

@@ -3157,7 +3194,7 @@

- (c) state in the notice the period , transaction or claim for tax credit in relation to which the penalty has been assessed.

- (2) An assessment of a penalty under this Chapter may be combined with an assessment to devolved tax.

- (2) An assessment of a penalty under this Chapter may be combined with an assessment to WRA-collected tax.

- (3) An assessment of a penalty under section 129 or 132 must be made before the end of the period of 12 months beginning with—

@@ -3353,7 +3390,7 @@

- (c) WRA has reason to believe that, as a result of the failure or obstruction,

- (i) the amount of devolved tax that the person has paid, or is likely to pay, or

- (i) the amount of WRA-collected tax that the person has paid, or is likely to pay, or

- (ii) the amount that the person has paid, or is likely to pay in respect of a tax credit,

@@ -3367,7 +3404,7 @@

- (3) In determining the amount, the Upper Tribunal must have regard to

- (i) the amount of devolved tax or

- (i) the amount of WRA-collected tax or

- (ii) the amount in respect of a tax credit,

@@ -3503,7 +3540,7 @@

##### 157

- (1) This section applies to an amount of devolved tax—

- (1) This section applies to an amount of WRA-collected tax—

- (a) stated in a tax return as—

@@ -3575,7 +3612,7 @@

- (a) a person who is—

- (i) chargeable to an amount of devolved tax or penalty relating to devolved tax, or

- (i) chargeable to an amount of WRA-collected tax or penalty relating to WRA-collected tax, or

- (ii) required to pay an amount in respect of a tax credit,

@@ -3601,9 +3638,9 @@

- (2) “*Relevant amount*” means an amount paid in connection with any liability (including any purported or anticipated liability) to pay to WRA—

- (a) an amount of devolved tax, ...

- (b) an amount of penalty relating to devolved tax , or

- (a) an amount of WRA-collected tax, ...

- (b) an amount of penalty relating to WRA-collected tax , or

- (c) an amount in respect of a tax credit.

@@ -3667,13 +3704,13 @@

In this Part, “*relevant amount*” means—

- (a) devolved tax;

- (b) interest on devolved tax;

- (c) a penalty relating to devolved tax;

- (d) interest on a penalty relating to devolved tax;

- (a) WRA-collected tax;

- (b) interest on WRA-collected tax;

- (c) a penalty relating to WRA-collected tax;

- (d) interest on a penalty relating to WRA-collected tax;

- (e) an amount payable in respect of a tax credit;

@@ -3721,9 +3758,9 @@

- (3) Each such document is to be treated, in respect of each amount, as a separate document and its invalidity as respects one amount does not affect its validity in respect of any other amount.

- (4) Where a relevant amount consists of devolved tax or a penalty or an amount payable in respect of a tax credit, proceedings may be brought under this section within the period of 12 months beginning with the day following that on or before which the devolved tax , penalty or other amount was required to be paid.

- (5) Where a relevant amount consists of interest on devolved tax or on a penalty or on an amount payable in respect of a tax credit, proceedings may be brought under this section within the period of 12 months beginning with the day following that on or before which the devolved tax , penalty or other amount was required to be paid.

- (4) Where a relevant amount consists of WRA-collected tax or a penalty or an amount payable in respect of a tax credit, proceedings may be brought under this section within the period of 12 months beginning with the day following that on or before which the WRA-collected tax , penalty or other amount was required to be paid.

- (5) Where a relevant amount consists of interest on WRA-collected tax or on a penalty or on an amount payable in respect of a tax credit, proceedings may be brought under this section within the period of 12 months beginning with the day following that on or before which the WRA-collected tax , penalty or other amount was required to be paid.

- (5A) Where a relevant amount includes an amount of land transaction tax in respect of which WRA has agreed to defer payment, any deferral period in respect of that amount (as determined under Chapter 3 of Part 6 of LTTA) must be ignored in calculating the period of 12 months referred to in subsection (4) or (5).

@@ -3785,13 +3822,17 @@

- (2) The following decisions by WRA are appealable decisions—

- (a) a decision which affects whether a person is chargeable to a devolved tax;

- (b) a decision which affects the amount of a devolved tax to which a person is chargeable;

- (c) a decision which affects the day by which an amount of a devolved tax must be paid;

- (d) a decision about a penalty relating to a devolved tax;

- (a) a decision which affects whether a person is chargeable to a WRA-collected tax;

- (b) a decision which affects the amount of a WRA-collected tax to which a person is chargeable;

- (c) a decision which affects the day by which an amount of a WRA-collected tax must be paid;

- (d) a decision about a penalty relating to a WRA-collected tax;

- (da) a decision relating to a penalty point for failure to make a visitor levy return (within the meaning of Part 5);

- (db) a decision to issue a taxpayer notice, or to include a particular requirement in such a notice, where the tribunal did not approve the issuing of the notice;

- (e) a decision to issue an information notice or to include a particular requirement in such a notice.

@@ -3817,13 +3858,13 @@

- (b) a decision to issue—

- (i) a taxpayer notice, or

- (i) a taxpayer notice where the tribunal approved the issuing of the notice, or

- (ii) a third party notice to which section 90(3) applies;

- (c) a decision to include a particular requirement in—

- (i) a taxpayer notice, or

- (i) a taxpayer notice where the tribunal approved the issuing of the notice, or

- (ii) a third party notice to which section 90(3) applies.

@@ -4237,7 +4278,7 @@

- (b) includes power to make different provision for different purposes.

- (2) A statutory instrument containing regulations under section 18(2), 122(5), 156 or 172(7) (whether alone or with any other provision) may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, the National Assembly for Wales.

- (2) A statutory instrument containing regulations under section 18(2), 24A(5), 122(5), 156 or 172(7) (whether alone or with any other provision) may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, the National Assembly for Wales.

- (3) Any other statutory instrument containing regulations under this Act is subject to annulment in pursuance of a resolution of the National Assembly for Wales.

@@ -4245,7 +4286,7 @@

##### 190

- (1) This section applies where a provision of the Welsh Tax Acts, or of regulations made under them, authorises or requires WRA to issue a notice to a person (whether the expression “issue” or any other expression is used) (but see subsection (9)).

- (1) This section applies where a provision of the [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00)](https://www.legislation.gov.uk/asc/2025/5), the Welsh Tax Acts, or of regulations made under them, authorises or requires WRA to issue a notice to a person (whether the expression “issue” or any other expression is used) (but see subsection (9)).

- (1A) A notice must specify the day on which it is issued.

@@ -4269,9 +4310,17 @@

- (6) For the purposes of subsection (2)(b) and (c), the proper address of a person is—

- (a) in the case of a body corporate, the address of the registered or principal office of the body;

- (b) in the case of a person acting in his or her capacity as a partner in a partnership, the address of the principal office of the partnership;

- (a) in the case of a body corporate, either—

- (i) the address of the registered or principal office of the body, or

- (ii) where the most recent tax return made by the body to WRA contains an address purporting to be the body’s address, that address;

- (b) in the case of a person acting in his or her capacity as a partner in a partnership, either—

- (i) the address of the principal office of the partnership, or

- (ii) where the most recent tax return made by the partnership to WRA contains an address purporting to be the partnership’s address, that address;

- (c) in any other case, the last known address of the person.

@@ -4291,7 +4340,7 @@

##### 191

- (1) This section applies where a provision of the Welsh Tax Acts, or of regulations made under them, requires or permits a person to make a tax return or to give a notice or other document to WRA (whether the expression “give” or any other expression is used) (but see subsection (4)).

- (1) This section applies where a provision of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025, the Welsh Tax Acts, or of regulations made under them, requires or permits a person to make a tax return or to give a notice or other document to WRA (whether the expression “give” or any other expression is used) (but see subsection (4)).

- (2) The tax return, notice or other document must—

@@ -4305,7 +4354,7 @@

as may be specified by WRA.

- (3) But subsection (2) is subject to any different provision made in or under the Welsh Tax Acts.

- (3) But subsection (2) is subject to any different provision made in or under the Welsh Tax Acts or the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025.

- (4) This section does not apply to any document given to WRA by the Welsh Ministers or the tribunal.

@@ -4327,7 +4376,7 @@

- “*devolved tax*” (“**treth ddatganoledig**”) has the meaning given by section 116A(4) of the Government of Wales Act 2006 (c. 32);

- “*devolved taxpayer*” (“**trethdalwr datganoledig**”) means a person liable to pay a devolved tax;

- ...

- “*enactment*” (“**deddfiad**”) means an enactment (whenever enacted or made) which is, or is contained in—an Act of Parliament,an Act or a Measure of the National Assembly for Wales, orsubordinate legislation (within the meaning of the Interpretation Act 1978 (c. 30)) made under—an Act of Parliament, oran Act or a Measure of the National Assembly for Wales;

@@ -4347,18 +4396,28 @@

- “*partnership*” (“**partneriaeth**”) means—a partnership within the Partnership Act 1890 (c. 39),a limited partnership registered under the Limited Partnerships Act 1907 (c. 24), ora firm or entity of a similar character formed under the law of a country or territory outside the United Kingdom;

- “*principal council*” (“**prif gyngor**”) means a council for a county or a county borough in Wales;

- “tax credit” (“*credyd treth”*) means a tax credit under regulations made under section 54 of LDTA;

- “*tax period*” (“**cyfnod treth**”) means a period in respect of which a devolved tax is charged;

- “*tax return*” (“**ffurflen dreth**”) means a return relating to a devolved tax;

- “*tax period*” (“**cyfnod treth**”) means a period in respect of which a WRA-collected tax is charged;

- “*tax return*” (“**ffurflen dreth**”) means a return relating to a WRA-collected tax;

- “*taxpayer*” (“**trethdalwr**”) means a person liable to pay a WRA-collected tax;

- “*TCEA*” (“**DTLlG**”) means the Tribunals, Courts and Enforcement Act 2007 (c. 15);

- “*the tribunal*” (“**y tribiwnlys**”) means—the First-tier Tribunal, orwhere determined by or under Tribunal Procedure Rules, the Upper Tribunal.

- “*visitor levy*” (“**ardoll ymwelwyr**”) has the same meaning as in Part 3 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00);

- “*the Welsh Tax Act*” (“**Deddfau Trethi Cymru**”) means—this Act, ... LTTA , and LDTA.

- “*WRA-collected tax*” (“**treth a gesglir gan ACC**”) means—a devolved tax, orthe visitor levy.

- (3) For the purposes of this Act, a principal council has decided to introduce the visitor levy if it has published a notice under section 48 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 stating that it is going to introduce the visitor levy.

#### Index of defined expressions

##### 193

@@ -4387,13 +4446,13 @@

The short title of this Act is the Tax Collection and Management (Wales) Act 2016.

#### No further appeal or review of tribunal decisions relating to postponement requests

#### Application of this Chapter to amounts payable in respect of tax credit

#### Regulation of investigatory powers

#### Auditor General for Wales

#### Issue of notices by WRA

#### Giving notices and other documents to WRA

##### 63A

@@ -4445,893 +4504,1009 @@

## Editorial notes

[^key-011d6bbd05b555536ca7b8471f29fd42]: S. 66 in force at 18.10.2017 by [S.I. 2017/954](https://www.legislation.gov.uk/wsi/2017/954), [art. 2](https://www.legislation.gov.uk/wsi/2017/954/article/2)

[^key-01bbbdf3cb698058845380c94b1e49fb]: Ss. 74-77 applied (with modifications) (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [27](https://www.legislation.gov.uk/wsi/2018/101/regulation/27)

[^key-02dd51a3d149ec2f4feb340aa177f2eb]: Words in [s. 127(7)](https://www.legislation.gov.uk/anaw/2016/6/section/127/7) substituted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 27(4)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/27/4)

[^key-037881d6ce40df4fddef26d56e04200a]: S. 90 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(c)](https://www.legislation.gov.uk/wsi/2018/33/article/2/c)

[^key-038b7f2167de01afbf116a71ba649e6e]: S. 109 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(c)](https://www.legislation.gov.uk/wsi/2018/33/article/2/c)

[^key-040ad34759bd413ef98ec0e7401b6d67]: S. 7 in force at 18.10.2017 by [S.I. 2017/954](https://www.legislation.gov.uk/wsi/2017/954), [art. 2](https://www.legislation.gov.uk/wsi/2017/954/article/2)

[^key-04196e88f99d93764f234f2b45a69004]: S. 48 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-04cf82a5dc69aaaa48b90a908f261b7a]: Words in [s. 81D](https://www.legislation.gov.uk/anaw/2016/6/section/81D) inserted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 17(b)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/17/b)

[^key-04cfd9fd532dbb7b096a0c7f4731027c]: Words in [s. 121(1)](https://www.legislation.gov.uk/anaw/2016/6/section/121/1) substituted (19.9.2025) by [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [s. 67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1), [Sch. 2 para. 43](https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/43)

[^key-04e1bcb983aa4d362854178cb1d67562]: Word in [s. 50(4)](https://www.legislation.gov.uk/anaw/2016/6/section/50/4) substituted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 15](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/15); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-0511b7d7055b707b8b331dd17ef0e09f]: [S. 63A](https://www.legislation.gov.uk/anaw/2016/6/section/63A) inserted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 24](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/24); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-053f85a562e8c97ef9ef16725e2d4cae]: S. 157 cross-heading omitted (25.1.2018) by virtue of [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 57](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/57); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 2(b)(ii)](https://www.legislation.gov.uk/wsi/2018/34/article/2/b/ii)

[^key-065c8e24e3532a2e561fea768d1442b2]: S. 38(3)(3A) substituted for s. 38(3) (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 5(c)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/5/c); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-068cab901e9afc1c7ea8147804644a1e]: Words in [s. 84(1)(b)](https://www.legislation.gov.uk/anaw/2016/6/section/84/1/b) inserted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 18(2)(b)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/18/2/b)

[^key-070fc4af457bfc1d4fc2778485a6f33d]: Word in s. 38(4) substituted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 5(d)(ii)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/5/d/ii); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-071b95d79802c4e13d72c59c42366d5e]: S. 52 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-07590d4a8d46069e9d15d065011b324f]: Pt. 8 Ch. 3A inserted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 63](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/63); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-07bd06b19ebb5370e7ee83a4f1cbe717]: S. 92 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(c)](https://www.legislation.gov.uk/wsi/2018/33/article/2/c)

[^key-08171d210c9c214404f4f7116ccdfbe6]: [S. 93(2)(e)](https://www.legislation.gov.uk/anaw/2016/6/section/93/2/e)[(f)](https://www.legislation.gov.uk/anaw/2016/6/section/93/2/f) inserted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 20(b)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/20/b)

[^key-088560ec1ccb26f550c766368d91f057]: S. 153 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(d)](https://www.legislation.gov.uk/wsi/2018/33/article/2/d)

[^key-08d58bb1bda474789941e5bdf20ea372]: Word in s. 192(2) omitted (25.1.2018) by virtue of [Landfill Disposals Tax (Wales) Act 2017 (anaw 3)](https://www.legislation.gov.uk/anaw/2017/3), [s. 97(2)](https://www.legislation.gov.uk/anaw/2017/3/section/97/2), [Sch. 4 para. 19(b)(i)](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/19/b/i); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(z)(iii)](https://www.legislation.gov.uk/wsi/2018/35/article/2/z/iii)

[^key-08f8631cc5e711ffe86bc84c5bb5ba86]: [S. 30(1A)](https://www.legislation.gov.uk/anaw/2016/6/section/30/1A) inserted (19.9.2025) by [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [s. 67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1), [Sch. 2 para. 30](https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/30)

[^key-09176d5d2259e324204be9a752feb9b0]: Words in [s. 90(4)](https://www.legislation.gov.uk/anaw/2016/6/section/90/4) substituted (25.1.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 35(b)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/35/b); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 2(b)(i)](https://www.legislation.gov.uk/wsi/2018/34/article/2/b/i)

[^key-0a98c7a1cdcd67142bca35430aa51847]: S. 133 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-0aad5ba9f25691638927bed4b5a6c243]: S. 46 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-0c36e89a0b3d1bb9cce23402641c78c9]: Words in s. 118 inserted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 39](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/39); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-0cb030bf00476422471b80d52386e2a1]: Words in [s. 42(5)(a)](https://www.legislation.gov.uk/anaw/2016/6/section/42/5/a) inserted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 11(b)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/11/b); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-0d42e735c7e10bdcc5395fcd2eb84f6a]: S. 49 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-0e1a71af3d442d005c2721077695f7f6]: Word in [Pt. 3A](https://www.legislation.gov.uk/anaw/2016/6/part/3A) inserted (19.9.2025) by [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [s. 67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1), [Sch. 2 para. 35(b)](https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/35/b)

[^key-0e42fad44569eeeefcbb3e743bb1dbf0]: Words in s. 193 inserted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 48](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/48)

[^key-0edf019204a1bd21a588393ee3b6b5fb]: S. 118 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-0ef8ef7dfb78c5164719e878580cbbe1]: S. 68 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-0f42f7016931a8090ea75199c68c7521]: S. 33 in force at 18.10.2017 by [S.I. 2017/954](https://www.legislation.gov.uk/wsi/2017/954), [art. 2](https://www.legislation.gov.uk/wsi/2017/954/article/2)

[^key-1146bf8af2fb4b6b0c7eafe1d8037f2b]: S. 156 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-11a9f08c436812778f258989a78db74c]: Words in s. 59(7) substituted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 19(b)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/19/b); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-11cf3dfa4de129a92e7a4446d43f44fe]: Words in s. 192(2) inserted (25.1.2018) by [Landfill Disposals Tax (Wales) Act 2017 (anaw 3)](https://www.legislation.gov.uk/anaw/2017/3), [s. 97(2)](https://www.legislation.gov.uk/anaw/2017/3/section/97/2), [Sch. 4 para. 19(a)](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/19/a); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(z)(iii)](https://www.legislation.gov.uk/wsi/2018/35/article/2/z/iii)

[^key-131ff0fa100f9d07406efbb615d94674]: [S. 15(1A)](https://www.legislation.gov.uk/anaw/2016/6/section/15/1A) inserted (19.9.2025) by [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [s. 67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1), [Sch. 2 para. 23](https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/23)

[^key-1495b78c333e264567892b06264326af]: Words in s. 59(2) substituted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 16(3)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/16/3)

[^key-153589faf7acea46d7de050532671cc6]: S. 178 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(i)](https://www.legislation.gov.uk/wsi/2018/33/article/2/i)

[^key-1550a58ec6312bfe3ab69ccdd25c4893]: S. 81 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-15e5e89fa0397156ed099a9062da7b79]: S. 130 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-17b577279201b75b1abe8665f04a23af]: Words in [s. 95(1)(a)](https://www.legislation.gov.uk/anaw/2016/6/section/95/1/a) inserted (25.1.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 36](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/36); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 2(b)(i)](https://www.legislation.gov.uk/wsi/2018/34/article/2/b/i)

[^key-17e5470641c1529ebd3d73ed44c39393]: S. 172(2)(k) inserted (25.1.2018) by [Landfill Disposals Tax (Wales) Act 2017 (anaw 3)](https://www.legislation.gov.uk/anaw/2017/3), [ss. 80](https://www.legislation.gov.uk/anaw/2017/3/section/80), [97(2)](https://www.legislation.gov.uk/anaw/2017/3/section/97/2); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(w)](https://www.legislation.gov.uk/wsi/2018/35/article/2/w)

[^key-1813c70c907822547b5c5f2a72a72124]: S. 67(12) inserted (1.4.2018) by [Landfill Disposals Tax (Wales) Act 2017 (anaw 3)](https://www.legislation.gov.uk/anaw/2017/3), [ss. 45](https://www.legislation.gov.uk/anaw/2017/3/section/45), [97(2)](https://www.legislation.gov.uk/anaw/2017/3/section/97/2); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 3](https://www.legislation.gov.uk/wsi/2018/35/article/3)

[^key-1813daa0fed448c0862a730ed2e79deb]: Words in s. 192(2) inserted (25.1.2018) by [Landfill Disposals Tax (Wales) Act 2017 (anaw 3)](https://www.legislation.gov.uk/anaw/2017/3), [s. 97(2)](https://www.legislation.gov.uk/anaw/2017/3/section/97/2), [Sch. 4 para. 19(b)(ii)](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/19/b/ii); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(z)(iii)](https://www.legislation.gov.uk/wsi/2018/35/article/2/z/iii)

[^key-181c1705b4cef956c0bccf4184dc4611]: Words in [s. 182(4)(a)](https://www.legislation.gov.uk/anaw/2016/6/section/182/4/a) substituted (1.4.2018) by [Landfill Disposals Tax (Wales) Act 2017 (anaw 3)](https://www.legislation.gov.uk/anaw/2017/3), [s. 97(2)](https://www.legislation.gov.uk/anaw/2017/3/section/97/2), [Sch. 4 para. 17(b)](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/17/b); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 3](https://www.legislation.gov.uk/wsi/2018/35/article/3)

[^key-18249f25948ad6a2b83c79d3be64a8ef]: Words in s. 59(1) inserted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 16(2)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/16/2)

[^key-1893037280c5564414509cca3cc8055a]: Words in [s. 182(2)](https://www.legislation.gov.uk/anaw/2016/6/section/182/2) substituted (1.4.2018) by [Landfill Disposals Tax (Wales) Act 2017 (anaw 3)](https://www.legislation.gov.uk/anaw/2017/3), [s. 97(2)](https://www.legislation.gov.uk/anaw/2017/3/section/97/2), [Sch. 4 para. 17(a)](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/17/a); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 3](https://www.legislation.gov.uk/wsi/2018/35/article/3)

[^key-192a37cb267e7d28c8231f210ff85058]: Words in s. 183A(1)(a) renumbered as s. 183A(1)(a)(i) (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 46(a)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/46/a)

[^key-195b4ff53557e9ac118c127f1fe221bc]: S. 123 omitted (1.4.2018) by virtue of [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 43](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/43); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-1a88ce092c47c47137b5b047308383bb]: S. 16 in force at 18.10.2017 by [S.I. 2017/954](https://www.legislation.gov.uk/wsi/2017/954), [art. 2](https://www.legislation.gov.uk/wsi/2017/954/article/2)

[^key-1adb4373dc44da7a55c28e0ab7b19541]: Words in [s. 128(5)](https://www.legislation.gov.uk/anaw/2016/6/section/128/5) omitted (1.4.2018) by virtue of [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 28(5)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/28/5)

[^key-1b5af8b66c63fad7cbb87d67f16e2a69]: [S. 27(2A)](https://www.legislation.gov.uk/anaw/2016/6/section/27/2A) inserted (19.9.2025) by [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [s. 67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1), [Sch. 2 para. 28](https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/28)

[^key-1ba9672ed041495c3942b42ea1442761]: S. 35 in force at 18.10.2017 by [S.I. 2017/954](https://www.legislation.gov.uk/wsi/2017/954), [art. 2](https://www.legislation.gov.uk/wsi/2017/954/article/2)

[^key-1d094bc27b66a1fb817f0c568f95c52f]: Word in [s. 143(1)](https://www.legislation.gov.uk/anaw/2016/6/section/143/1) inserted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 53](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/53); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-1dc065db6139e1f18e6ac881d02e4eda]: Word in s. 63(4) substituted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 23(d)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/23/d); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-1ecede14dc56979a4cfd82b273791398]: S. 64 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-1eda89bf8a15af7d793cbadd10892df0]: S. 126 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-1ee1aec4f2ec34394f8e87c327212d80]: [S. 172(2)(da)](https://www.legislation.gov.uk/anaw/2016/6/section/172/2/da)[(db)](https://www.legislation.gov.uk/anaw/2016/6/section/172/2/db) inserted (19.9.2025) by [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [s. 67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1), [Sch. 2 para. 49(a)](https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/49/a)

[^key-1f7af7fcea95f6e7686d8a7fda8bbbfd]: S. 131 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-1f98f29bca70abfdaec6f0fe5a745f96]: S. 173 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(i)](https://www.legislation.gov.uk/wsi/2018/33/article/2/i)

[^key-20e36a74e0ffb0a7772e289d04e0ec3e]: S. 76 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-2276b636b92da460333c85f5f7c07833]: Words in [s. 132(4)](https://www.legislation.gov.uk/anaw/2016/6/section/132/4) inserted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 49](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/49); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-22f8ab0eaef7cc4e72fc9f3c1bb9d5b8]: S. 118A inserted (1.4.2018) by [Landfill Disposals Tax (Wales) Act 2017 (anaw 3)](https://www.legislation.gov.uk/anaw/2017/3), [ss. 74](https://www.legislation.gov.uk/anaw/2017/3/section/74), [97(2)](https://www.legislation.gov.uk/anaw/2017/3/section/97/2); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 3](https://www.legislation.gov.uk/wsi/2018/35/article/3)

[^key-232b819ce36fe15eb0c714b8303f9944]: S. 129 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-234eb3e6306bcd98f3318114496e8e0e]: S. 172(2)(i) inserted (25.1.2018) by [Landfill Disposals Tax (Wales) Act 2017 (anaw 3)](https://www.legislation.gov.uk/anaw/2017/3), [ss. 38](https://www.legislation.gov.uk/anaw/2017/3/section/38), [97(2)](https://www.legislation.gov.uk/anaw/2017/3/section/97/2); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(l)](https://www.legislation.gov.uk/wsi/2018/35/article/2/l)

[^key-23828e1f634d90a0da7ad7636df8e3d1]: S. 152 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(d)](https://www.legislation.gov.uk/wsi/2018/33/article/2/d)

[^key-243476d4505a5642cca25f769ec33092]: Words in [s. 172(3)(b)(i)](https://www.legislation.gov.uk/anaw/2016/6/section/172/3/b/i) inserted (19.9.2025) by [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [s. 67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1), [Sch. 2 para. 49(b)](https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/49/b)

[^key-245c6f1731bc731cc61f8c2916663b6d]: S. 100 applied (with modifications) (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 7 para. 43(7)](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/43/7); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-248f1122a0ca06041cf1272b692bc092]: [S. 164(e)(f)](https://www.legislation.gov.uk/anaw/2016/6/section/164/e/f) inserted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 41](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/41)

[^key-2492ce492457671d0f3db1fed5493197]: S. 174 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(i)](https://www.legislation.gov.uk/wsi/2018/33/article/2/i)

[^key-24b89ab6d416901d4e838dc932af5778]: S. 172(2)(j) inserted (25.1.2018) by [Landfill Disposals Tax (Wales) Act 2017 (anaw 3)](https://www.legislation.gov.uk/anaw/2017/3), [ss. 58](https://www.legislation.gov.uk/anaw/2017/3/section/58), [97(2)](https://www.legislation.gov.uk/anaw/2017/3/section/97/2); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(r)](https://www.legislation.gov.uk/wsi/2018/35/article/2/r)

[^key-24c26e2b5c7d63c0032677c9f68ecb37]: [S. 58(3B)](https://www.legislation.gov.uk/anaw/2016/6/section/58/3B) inserted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 15(3)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/15/3)

[^key-254dfb88d3abda679d8c4588f12dfc06]: S. 39(2) inserted (1.4.2018) by [Landfill Disposals Tax (Wales) Act 2017 (anaw 3)](https://www.legislation.gov.uk/anaw/2017/3), [s. 97(2)](https://www.legislation.gov.uk/anaw/2017/3/section/97/2), [Sch. 4 para. 2(b)](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/2/b); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 3](https://www.legislation.gov.uk/wsi/2018/35/article/3)

[^key-25558bbe1e3b16e88e8498caa6ac3c08]: [S. 14](https://www.legislation.gov.uk/anaw/2016/6/section/14) in force at 18.10.2017 by [S.I. 2017/954](https://www.legislation.gov.uk/wsi/2017/954), [art. 2](https://www.legislation.gov.uk/wsi/2017/954/article/2)

[^key-26abfaa734666bc38a23b97173b9eb9f]: Word in [s. 144(1)](https://www.legislation.gov.uk/anaw/2016/6/section/144/1) inserted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 54](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/54); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-27054082cf96f7af2fc85f3d908e40fe]: [S. 122B](https://www.legislation.gov.uk/anaw/2016/6/section/122B) inserted (19.9.2025) by [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [s. 67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1), [Sch. 2 para. 45](https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/45)

[^key-275bd71dd3d838f6588740613f14e412]: Words in s. 63(3) substituted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 23(c)(ii)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/23/c/ii); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-278b15108a3360b61d5b932c597e805c]: S. 38(1) modified (1.4.2018) by [Landfill Disposals Tax (Wales) Act 2017 (anaw 3)](https://www.legislation.gov.uk/anaw/2017/3), [ss. 21(8)](https://www.legislation.gov.uk/anaw/2017/3/section/21/8), 43(3), [97(2)](https://www.legislation.gov.uk/anaw/2017/3/section/97/2); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 3](https://www.legislation.gov.uk/wsi/2018/35/article/3)

[^key-27b3d688937ff900d5a4a10500c2537c]: [S. 182(7)](https://www.legislation.gov.uk/anaw/2016/6/section/182/7) inserted (1.4.2018) by [Landfill Disposals Tax (Wales) Act 2017 (anaw 3)](https://www.legislation.gov.uk/anaw/2017/3), [s. 97(2)](https://www.legislation.gov.uk/anaw/2017/3/section/97/2), [Sch. 4 para. 17(c)](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/17/c); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 3](https://www.legislation.gov.uk/wsi/2018/35/article/3)

[^key-2849768100362ffa25a0e15f7fd7872e]: S. 28 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-28a3ff94096cc05f8a25e71b8fe24ab4]: Words in s. 59(7) inserted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 16(6)(a)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/16/6/a)

[^key-293859b8fffa26d28febed7afc03186b]: Word in [s. 119 heading](https://www.legislation.gov.uk/anaw/2016/6/part/5/chapter/2/crossheading/penalty-for-failure-to-make-tax-return) inserted (19.9.2025) by [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [s. 67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1), [Sch. 2 para. 40(a)](https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/40/a)

[^key-293a4aed8928f6d77d763a42b5eb28ca]: Words in s. 190(6)(a) inserted (19.9.2025) by [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [s. 67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1), [Sch. 2 para. 52(3)(a)(i)](https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/52/3/a/i)

[^key-2987f364258525ebff486f31a6a8b24f]: S. 8 in force at 18.10.2017 by [S.I. 2017/954](https://www.legislation.gov.uk/wsi/2017/954), [art. 2](https://www.legislation.gov.uk/wsi/2017/954/article/2)

[^key-2ba25cd8f90a72b3b7ded2fbf2fc3974]: Word in s. 116(1) substituted (25.1.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 38](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/38); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 2(b)(i)](https://www.legislation.gov.uk/wsi/2018/34/article/2/b/i)

[^key-2bc976e4db76af9727fb900db1d3b964]: [S. 128(3)(c)](https://www.legislation.gov.uk/anaw/2016/6/section/128/3/c) inserted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 28(3)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/28/3)

[^key-2c791ef32edc7cfa305dc9ad5621fb6a]: Words in [s. 65(4)(a)](https://www.legislation.gov.uk/anaw/2016/6/section/65/4/a) substituted (31.12.2020) by [The Welsh Tax Acts (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/833)](https://www.legislation.gov.uk/wsi/2019/833), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2019/833/regulation/1/2), [5(3)](https://www.legislation.gov.uk/wsi/2019/833/regulation/5/3); [2020 c. 1](https://www.legislation.gov.uk/ukpga/2020/1), [Sch. 5 para. 1(1)](https://www.legislation.gov.uk/ukpga/2020/1/schedule/5/paragraph/1/1)

[^key-2d16f615b250d9f78a7a8988dbcd3ec6]: Words in [s. 58(1)(a)](https://www.legislation.gov.uk/anaw/2016/6/section/58/1/a) substituted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 18(a)(ii)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/18/a/ii); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-2d7b3745d64f040640604d5e7a4b2cc8]: S. 60 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-2de5a84cbffcd3e057ef6e3d1597af41]: S. 2 in force at 18.10.2017 by [S.I. 2017/954](https://www.legislation.gov.uk/wsi/2017/954), [art. 2](https://www.legislation.gov.uk/wsi/2017/954/article/2)

[^key-2deafb53652953b5996f5476993afdb8]: Words in [s. 169(5)](https://www.legislation.gov.uk/anaw/2016/6/section/169/5) inserted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 42(3)(a)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/42/3/a)

[^key-2f1df296c6e620bfa0dbce80cdca85ec]: S. 100 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(c)](https://www.legislation.gov.uk/wsi/2018/33/article/2/c)

[^key-2f50e354c53cc9d9b4b36bef33bff96e]: S. 67(2A) inserted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 28(d)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/28/d); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-2fe5fd98eed25f4b61c2f07dfb61c543]: [S. 40](https://www.legislation.gov.uk/anaw/2016/6/section/40) renumbered as s. 40(1) (19.9.2025) by [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [s. 67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1), [Sch. 2 para. 32(a)](https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/32/a)

[^key-2fff8e0428d7a0deb6661617b92c1cd3]: S. 36 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-304c8035743974cd124ca8097f49af95]: Words in [s. 26(2)](https://www.legislation.gov.uk/anaw/2016/6/section/26/2) inserted (19.9.2025) by [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [s. 67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1), [Sch. 2 para. 27(b)](https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/27/b)

[^key-305f7d3aae39f2736b4fcdd85cf64459]: Words in s. 108(4) substituted (25.1.2018) by [Landfill Disposals Tax (Wales) Act 2017 (anaw 3)](https://www.legislation.gov.uk/anaw/2017/3), [s. 97(2)](https://www.legislation.gov.uk/anaw/2017/3/section/97/2), [Sch. 4 para. 7(d)](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/7/d); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(z)(i)](https://www.legislation.gov.uk/wsi/2018/35/article/2/z/i)

[^key-310e36c98e6506f55d3f4b5a9f4ca2eb]: Word in [s. 120(1)](https://www.legislation.gov.uk/anaw/2016/6/section/120/1) inserted (19.9.2025) by [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [s. 67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1), [Sch. 2 para. 41(b)](https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/41/b)

[^key-31fdecc268a64b8b28536ca655d76815]: Words in [s. 65(4)(a)](https://www.legislation.gov.uk/anaw/2016/6/section/65/4/a) substituted (1.1.2024) by [The Retained EU Law (Revocation and Reform) Act 2023 (Consequential Amendments) (Wales) Regulations 2023 (S.I. 2023/1332)](https://www.legislation.gov.uk/wsi/2023/1332), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2023/1332/regulation/1/2), [4](https://www.legislation.gov.uk/wsi/2023/1332/regulation/4)

[^key-32b79f6ed1afe55a25449432ab91d226]: Words in [s. 71(1)](https://www.legislation.gov.uk/anaw/2016/6/section/71/1) substituted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 31](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/31); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-333ac97a2a6a2698199916218fa5bbec]: S. 113 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(c)](https://www.legislation.gov.uk/wsi/2018/33/article/2/c)

[^key-340bc37d72c2732a7d6d4eb34710c3f6]: Words in s. 39 inserted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 7](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/7); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-34bf5b9ba8f1ce14ee193d3fae2c9f7d]: S. 135(2)(c) and word inserted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 32(3)(b)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/32/3/b)

[^key-34eb28b59f2bcff60c378b1c712ab8a7]: S. 111(2) inserted (25.1.2018) by [Landfill Disposals Tax (Wales) Act 2017 (anaw 3)](https://www.legislation.gov.uk/anaw/2017/3), [s. 97(2)](https://www.legislation.gov.uk/anaw/2017/3/section/97/2), [Sch. 4 para. 8(b)](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/8/b); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(z)(i)](https://www.legislation.gov.uk/wsi/2018/35/article/2/z/i)

[^key-357e78a7dda0b084672b680c0eab8198]: S. 143 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-36011fb6129971f7273997478b1aa634]: Words in [s. 126(2)](https://www.legislation.gov.uk/anaw/2016/6/section/126/2) substituted (1.4.2018) by [Landfill Disposals Tax (Wales) Act 2017 (anaw 3)](https://www.legislation.gov.uk/anaw/2017/3), [s. 97(2)](https://www.legislation.gov.uk/anaw/2017/3/section/97/2), [Sch. 4 para. 13](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/13); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 3](https://www.legislation.gov.uk/wsi/2018/35/article/3)

[^key-3642eef5e059b8c40ac04b60ec2e33e9]: S. 149 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(d)](https://www.legislation.gov.uk/wsi/2018/33/article/2/d)

[^key-36b5431587388eff70171488dba60e80]: Words in s. 38(1)(a) substituted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 5(a)(i)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/5/a/i); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-36f89089a26c0cbae46c2c7cfc747d64]: S. 86 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(c)](https://www.legislation.gov.uk/wsi/2018/33/article/2/c)

[^key-36f9e91a01460ea61331bc4205818fbe]: S. 45(2)(b) and word inserted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 11(3)(b)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/11/3/b)

[^key-3963226096b4e9aa3f2c4719520d5857]: Word in [s. 121(1)](https://www.legislation.gov.uk/anaw/2016/6/section/121/1) inserted (1.4.2018) by [Landfill Disposals Tax (Wales) Act 2017 (anaw 3)](https://www.legislation.gov.uk/anaw/2017/3), [s. 97(2)](https://www.legislation.gov.uk/anaw/2017/3/section/97/2), [Sch. 4 para. 10](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/10); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 3](https://www.legislation.gov.uk/wsi/2018/35/article/3)

[^key-39b9967f30bc39f14e7e603bff8c3752]: S. 58 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-39d52fd17868315f5870978dd4ba7f9e]: S. 183A(1)(a)(ii) and word inserted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 46(b)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/46/b)

[^key-39f53cb46fb9094f1ea65c41d463a1c0]: S. 79 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-3a325a912f90d9cdf05f3f924ff25ecd]: Words in s. 160(1)(a) substituted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 39](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/39)

[^key-3a6786a6085e747d17d9d75e322ca8aa]: S. 3 in force at 18.10.2017 by [S.I. 2017/954](https://www.legislation.gov.uk/wsi/2017/954), [art. 2](https://www.legislation.gov.uk/wsi/2017/954/article/2)

[^key-3b4ba10bda40fda036428f5a32f17af7]: S. 105(7) inserted (25.1.2018) by [Landfill Disposals Tax (Wales) Act 2017 (anaw 3)](https://www.legislation.gov.uk/anaw/2017/3), [s. 97(2)](https://www.legislation.gov.uk/anaw/2017/3/section/97/2), [Sch. 4 para. 5(c)](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/5/c); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(z)(i)](https://www.legislation.gov.uk/wsi/2018/35/article/2/z/i)

[^key-3c7678ffbd5a04deaa33f4e12ec974e5]: Words in [s. 192(2)](https://www.legislation.gov.uk/anaw/2016/6/section/192/2) omitted (19.9.2025) by virtue of [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [s. 67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1), [Sch. 2 para. 54(a)(i)](https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/54/a/i)

[^key-3c907edd4a3cee76df0edb1a42466913]: S. 78 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-3cacba95fab092003b9cac1c6c894882]: Words in [s. 120(1)](https://www.legislation.gov.uk/anaw/2016/6/section/120/1) inserted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 41(a)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/41/a); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-3cde295faea6a167fc4b6b7f24cebb0a]: Words in s. 67(2)(b) inserted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 28(c)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/28/c); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-3d490e3e5f62f0a5af2cb244eaff7904]: S. 103 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(c)](https://www.legislation.gov.uk/wsi/2018/33/article/2/c)

[^key-3d4b0234f0210f7bd395973e9e2ed692]: S. 94 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(c)](https://www.legislation.gov.uk/wsi/2018/33/article/2/c)

[^key-3e0d5a709c76dbb2c4c578f03287b496]: S. 99 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(c)](https://www.legislation.gov.uk/wsi/2018/33/article/2/c)

[^key-3edd71be0c57be41bdd7645b8074e951]: S. 96 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(c)](https://www.legislation.gov.uk/wsi/2018/33/article/2/c)

[^key-3f07e7fc324645c315bcf0cb7a04a644]: [S. 40(2)](https://www.legislation.gov.uk/anaw/2016/6/section/40/2) inserted (19.9.2025) by [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [s. 67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1), [Sch. 2 para. 32(b)](https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/32/b)

[^key-3f192f44c5f226169e518fdd3c04598c]: S. 41(3)(3A) substituted for s. 41(3) (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 10](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/10); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-3f6f3b9e260f14f3f93f93e131ba4788]: [S. 127(6A)](https://www.legislation.gov.uk/anaw/2016/6/section/127/6A)[(6B)](https://www.legislation.gov.uk/anaw/2016/6/section/127/6B) inserted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 27(3)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/27/3)

[^key-3faf000539ec39e4469c7012aca36b6c]: Word in [s. 132(2)](https://www.legislation.gov.uk/anaw/2016/6/section/132/2) omitted (1.4.2018) by virtue of [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 30(a)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/30/a)

[^key-3ff61aad0f79ab5921c68368413acfe2]: Words in s. 108(1)(a) inserted (25.1.2018) by [Landfill Disposals Tax (Wales) Act 2017 (anaw 3)](https://www.legislation.gov.uk/anaw/2017/3), [s. 97(2)](https://www.legislation.gov.uk/anaw/2017/3/section/97/2), [Sch. 4 para. 7(a)](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/7/a); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(z)(i)](https://www.legislation.gov.uk/wsi/2018/35/article/2/z/i)

[^key-4049f2f5fa1aad182df9e692ec51c5cd]: Words in [s. 67(11)(a)](https://www.legislation.gov.uk/anaw/2016/6/section/67/11/a) inserted (31.12.2020) by [The Welsh Tax Acts (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/833)](https://www.legislation.gov.uk/wsi/2019/833), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2019/833/regulation/1/2), [5(4)(b)](https://www.legislation.gov.uk/wsi/2019/833/regulation/5/4/b); [2020 c. 1](https://www.legislation.gov.uk/ukpga/2020/1), [Sch. 5 para. 1(1)](https://www.legislation.gov.uk/ukpga/2020/1/schedule/5/paragraph/1/1)

[^key-40a66a316b2b9b49290a6e8aed39ab64]: Words in s. 59(3) substituted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 16(4)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/16/4)

[^key-4137ef2cc80038fa51e235d636c44931]: S. 41 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-419289c0a4a401e10ede4080d2000edc]: S. 181 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(i)](https://www.legislation.gov.uk/wsi/2018/33/article/2/i)

[^key-422933de1ac2274ed61748abc90f11f9]: Words in s. 104(1) substituted (25.1.2018) by [Landfill Disposals Tax (Wales) Act 2017 (anaw 3)](https://www.legislation.gov.uk/anaw/2017/3), [s. 97(2)](https://www.legislation.gov.uk/anaw/2017/3/section/97/2), [Sch. 4 para. 4(b)](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/4/b); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(z)(i)](https://www.legislation.gov.uk/wsi/2018/35/article/2/z/i)

[^key-428ab777db8f5e2288574ace14ef6206]: Word in [s. 118(1)](https://www.legislation.gov.uk/anaw/2016/6/section/118/1) inserted (19.9.2025) by [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [s. 67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1), [Sch. 2 para. 39(b)](https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/39/b)

[^key-42ce50bb73fbb67122245084d8320ebd]: S. 10 in force at 18.10.2017 by [S.I. 2017/954](https://www.legislation.gov.uk/wsi/2017/954), [art. 2](https://www.legislation.gov.uk/wsi/2017/954/article/2)

[^key-435f2180f4fb0dfc177c995617aaa3b9]: Words in s. 122(3) substituted (19.9.2025) by [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [s. 67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1), [Sch. 2 para. 44(b)](https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/44/b)

[^key-43c7320bd7bace14ca9111f755490c14]: S. 34 in force at 18.10.2017 by [S.I. 2017/954](https://www.legislation.gov.uk/wsi/2017/954), [art. 2](https://www.legislation.gov.uk/wsi/2017/954/article/2)

[^key-43f5155e254b974513511a0d3d07c367]: Words in [s. 141(5)](https://www.legislation.gov.uk/anaw/2016/6/section/141/5) omitted (1.4.2018) by virtue of [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 51](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/51); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-446b0f32e2ca22a5f7eb4812b780e522]: S. 95 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(c)](https://www.legislation.gov.uk/wsi/2018/33/article/2/c)

[^key-4536a2b92afd33ef7131255ff5cb2e08]: S. 181B(3)(c) and word inserted (1.4.2018) by [Landfill Disposals Tax (Wales) Act 2017 (anaw 3)](https://www.legislation.gov.uk/anaw/2017/3), [ss. 44(2)(b)](https://www.legislation.gov.uk/anaw/2017/3/section/44/2/b), [97(2)](https://www.legislation.gov.uk/anaw/2017/3/section/97/2); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 3](https://www.legislation.gov.uk/wsi/2018/35/article/3)

[^key-45a77eb3c82fb98992a122b386da449e]: Words in [s. 193](https://www.legislation.gov.uk/anaw/2016/6/section/193) substituted (19.9.2025) by [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [s. 67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1), [Sch. 2 para. 55(a)](https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/55/a)

[^key-45aadad8dbaa1a03428ecf7660150f75]: Word in [s. 189(2)](https://www.legislation.gov.uk/anaw/2016/6/section/189/2) inserted (1.4.2018) by virtue of [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 67](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/67); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-45f68c7d99a75794af234149839c41cc]: Words in [s. 126(1)](https://www.legislation.gov.uk/anaw/2016/6/section/126/1) inserted (19.9.2025) by [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [s. 67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1), [Sch. 2 para. 46(a)](https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/46/a)

[^key-472b51e79e4db41e83744f2d8da124c5]: Words in s. 190(6)(a) substituted (19.9.2025) by [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [s. 67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1), [Sch. 2 para. 52(3)(a)(ii)](https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/52/3/a/ii)

[^key-47c2f32de2a489fb6d7dc7c071bacaf9]: Words in [s. 90(1)](https://www.legislation.gov.uk/anaw/2016/6/section/90/1) substituted (25.1.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 35(a)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/35/a); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 2(b)(i)](https://www.legislation.gov.uk/wsi/2018/34/article/2/b/i)

[^key-48b6d0e13154aa5296e7e66a2751bd29]: S. 183A inserted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 65](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/65); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-49381d0baa6073357d29dc2f79c458c6]: S. 118 renumbered as s. 118(1) (1.4.2018) by [Landfill Disposals Tax (Wales) Act 2017 (anaw 3)](https://www.legislation.gov.uk/anaw/2017/3), [s. 97(2)](https://www.legislation.gov.uk/anaw/2017/3/section/97/2), [Sch. 4 para. 9(a)](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/9/a); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 3](https://www.legislation.gov.uk/wsi/2018/35/article/3)

[^key-49709605fabb6da2019812b8c6a500f6]: Words in [Pt. 3A](https://www.legislation.gov.uk/anaw/2016/6/part/3A) heading inserted (19.9.2025) by [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [s. 67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1), [Sch. 2 para. 34](https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/34)

[^key-4a7f610c8ff23bbc3888861b4965cf4d]: S. 74 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-4b4645198b7ed06862210f63a9174d6e]: Words ins. 181B(4) renumbered as s. 181B(4)(a) (1.4.2018) by [Landfill Disposals Tax (Wales) Act 2017 (anaw 3)](https://www.legislation.gov.uk/anaw/2017/3), [ss. 44(3)(a)](https://www.legislation.gov.uk/anaw/2017/3/section/44/3/a), [97(2)](https://www.legislation.gov.uk/anaw/2017/3/section/97/2); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 3](https://www.legislation.gov.uk/wsi/2018/35/article/3)

[^key-4b695b965852698dea5ee1005e9f06bc]: Words in [s. 68(1)](https://www.legislation.gov.uk/anaw/2016/6/section/68/1) substituted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 29(a)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/29/a); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-4c2d09049d328d0acd293e9ef6a33139]: Word in [s. 58(1)(a)](https://www.legislation.gov.uk/anaw/2016/6/section/58/1/a) substituted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 15(2)(a)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/15/2/a)

[^key-4c800850df40ea211567541f7d9d521e]: S. 43 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-4d3c977c85ef3cc36a8d476d8c65aa98]: Words in s. 151(3) renumbered as s. 151(3)(i) (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 36(3)(a)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/36/3/a)

[^key-4ded0040a318edcb147218805ec5728a]: Words in s. 59(7) inserted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 19(a)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/19/a); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-4def9bb7d6dee3b7d654ca0b5026f5a3]: [S. 45A](https://www.legislation.gov.uk/anaw/2016/6/section/45A) inserted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 14](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/14); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-4ea983bebaaae2108a5a7b35053a0e78]: Words in [s. 193](https://www.legislation.gov.uk/anaw/2016/6/section/193) inserted (19.9.2025) by [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [s. 67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1), [Sch. 2 para. 55(b)](https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/55/b)

[^key-4f4aa4a8374f6fc1302d3944a16dcd78]: Word in [s. 139(2)](https://www.legislation.gov.uk/anaw/2016/6/section/139/2) omitted (1.4.2018) by virtue of [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 34(a)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/34/a)

[^key-4fb1c4b305874de1ee11598ade4aa23e]: S. 38 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-50e8a8530c057f5d7543540d278d1dac]: S. 151 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(d)](https://www.legislation.gov.uk/wsi/2018/33/article/2/d)

[^key-51d1e8e0e7a3f7cbe1bc17a0ce97f17c]: S. 84 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(c)](https://www.legislation.gov.uk/wsi/2018/33/article/2/c)

[^key-52dbded475789edb2db517ab01d78170]: Word in [s. 93(2)](https://www.legislation.gov.uk/anaw/2016/6/section/93/2) omitted (1.4.2018) by virtue of [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 20(a)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/20/a)

[^key-52e20844581b524e0eeccfefb4426357]: S. 157 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-538d01ae6375236a9c23e16751ceb440]: S. 71 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-53f57f537cd0aa21bab00a92e09482f6]: [S. 58(3)](https://www.legislation.gov.uk/anaw/2016/6/section/58/3) substituted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 18(b)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/18/b); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-543e6fc6f259c3712168dc9108c51d9d]: S. 91 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(c)](https://www.legislation.gov.uk/wsi/2018/33/article/2/c)

[^key-54a5568d85d0b879033d1b5ec5230a1f]: [S. 139(2)(d)-(f)](https://www.legislation.gov.uk/anaw/2016/6/section/139/2/d) inserted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 34(b)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/34/b)

[^key-556929dcc6e8381298422180d2b4d2e3]: S. 154 applied (1.4.2018) by [The Tax Collection and Management (Reimbursement Arrangements) (Wales) Regulations 2018 (S.I. 2018/88)](https://www.legislation.gov.uk/wsi/2018/88), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2018/88/regulation/1/2), [8(5)](https://www.legislation.gov.uk/wsi/2018/88/regulation/8/5)

[^key-557ff62539c95d74605a5b1238f48337]: Word in [s. 26(2)](https://www.legislation.gov.uk/anaw/2016/6/section/26/2) omitted (19.9.2025) by virtue of [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [s. 67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1), [Sch. 2 para. 27(a)](https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/27/a)

[^key-56bd27f4ca4956527611720caa3e6192]: Words in s. 122 Table A1 substituted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 24](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/24)

[^key-571c45bc5dadae006d7cba59b47eb83e]: Words in s. 192(2) inserted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 47](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/47)

[^key-574f12880df546556e6f0b18d132af71]: S. 101(3)(4) in force at 18.10.2017 by [S.I. 2017/954](https://www.legislation.gov.uk/wsi/2017/954), [art. 2](https://www.legislation.gov.uk/wsi/2017/954/article/2)

[^key-57b9d69333114e6e84439674874647ec]: Words in s. 105 heading inserted (25.1.2018) by [Landfill Disposals Tax (Wales) Act 2017 (anaw 3)](https://www.legislation.gov.uk/anaw/2017/3), [s. 97(2)](https://www.legislation.gov.uk/anaw/2017/3/section/97/2), [Sch. 4 para. 5(a)](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/5/a); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(z)(i)](https://www.legislation.gov.uk/wsi/2018/35/article/2/z/i)

[^key-593c856ee75db9427aa306175a3f6c86]: S. 61 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-5982ff4bece185bb86c9d197df8ba559]: S. 105 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(c)](https://www.legislation.gov.uk/wsi/2018/33/article/2/c)

[^key-5a2ed47f4da6d17982008bfe3fd69628]: Word in Pt. 8 Ch. 3A heading inserted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 44](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/44)

[^key-5b842b8e9f974d6655c5277cc7775297]: S. 62 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-5c309d06adc59dfa22b68e078f9a9c3e]: [S. 187B](https://www.legislation.gov.uk/anaw/2016/6/section/187B) inserted (19.9.2025) by [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [s. 67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1), [Sch. 2 para. 50](https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/50)

[^key-5c8840dce50323f687b6207efcac3c13]: [S. 67(11)(b)](https://www.legislation.gov.uk/anaw/2016/6/section/67/11/b) substituted (31.12.2020) by [The Welsh Tax Acts (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/833)](https://www.legislation.gov.uk/wsi/2019/833), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2019/833/regulation/1/2), [5(4)(d)](https://www.legislation.gov.uk/wsi/2019/833/regulation/5/4/d); [2020 c. 1](https://www.legislation.gov.uk/ukpga/2020/1), [Sch. 5 para. 1(1)](https://www.legislation.gov.uk/ukpga/2020/1/schedule/5/paragraph/1/1)

[^key-5c93a313d3e6121dde683f38fee317ab]: S. 89 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(c)](https://www.legislation.gov.uk/wsi/2018/33/article/2/c)

[^key-5ce301991345bb4aa14d9026d668f4c3]: Words in [s. 192(2)](https://www.legislation.gov.uk/anaw/2016/6/section/192/2) inserted (19.9.2025) by [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [s. 67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1), [Sch. 2 para. 54(a)(ii)](https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/54/a/ii)

[^key-5d34f16091851a1cb19fe056218cd64d]: S. 12 in force at 18.10.2017 by [S.I. 2017/954](https://www.legislation.gov.uk/wsi/2017/954), [art. 2](https://www.legislation.gov.uk/wsi/2017/954/article/2)

[^key-5daec0cc7910b86821c5faa7f3c3abc1]: Words in s. 122(3) substituted (1.4.2018) by [Landfill Disposals Tax (Wales) Act 2017 (anaw 3)](https://www.legislation.gov.uk/anaw/2017/3), [s. 97(2)](https://www.legislation.gov.uk/anaw/2017/3/section/97/2), [Sch. 4 para. 11(b)](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/11/b); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 3](https://www.legislation.gov.uk/wsi/2018/35/article/3)

[^key-5de16f1affaabed097d943d34c9da2bc]: Word in s. 104(2) omitted (25.1.2018) by virtue of [Landfill Disposals Tax (Wales) Act 2017 (anaw 3)](https://www.legislation.gov.uk/anaw/2017/3), [s. 97(2)](https://www.legislation.gov.uk/anaw/2017/3/section/97/2), [Sch. 4 para. 4(c)](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/4/c); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(z)(i)](https://www.legislation.gov.uk/wsi/2018/35/article/2/z/i)

[^key-5e6b098956ed1fb542a3009f1fec5966]: S. 154 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(e)](https://www.legislation.gov.uk/wsi/2018/33/article/2/e)

[^key-5ea424696445ae496f578c881077b39c]: S. 80 applied (with modifications) (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 7 para. 43(5)](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/43/5); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-5f5c689370f6c8a00d0e4580aec45989]: S. 111(1): s. 111 renumbered as s. 111(1) (25.1.2018) by [Landfill Disposals Tax (Wales) Act 2017 (anaw 3)](https://www.legislation.gov.uk/anaw/2017/3), [s. 97(2)](https://www.legislation.gov.uk/anaw/2017/3/section/97/2), [Sch. 4 para. 8(a)](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/8/a); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(z)(i)](https://www.legislation.gov.uk/wsi/2018/35/article/2/z/i)

[^key-5f9baa5251a68fc27d7b0257ae40f64c]: Words in [s. 191(1)](https://www.legislation.gov.uk/anaw/2016/6/section/191/1) inserted (19.9.2025) by [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [s. 67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1), [Sch. 2 para. 53(a)](https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/53/a)

[^key-5fc17a9b3f25fcd712b9b76c038071ef]: S. 63 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-604638b815e9516186ab23ab463755f5]: Words in s. 181B(5) substituted (1.4.2018) by [Landfill Disposals Tax (Wales) Act 2017 (anaw 3)](https://www.legislation.gov.uk/anaw/2017/3), [ss. 44(4)(b)](https://www.legislation.gov.uk/anaw/2017/3/section/44/4/b), [97(2)](https://www.legislation.gov.uk/anaw/2017/3/section/97/2); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 3](https://www.legislation.gov.uk/wsi/2018/35/article/3)

[^key-60746429222273f66656afa2d29e54f8]: [S. 133(1A)](https://www.legislation.gov.uk/anaw/2016/6/section/133/1A) inserted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 31](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/31)

[^key-60916086210e78f8c80daf70ddfc43c0]: Word in [s. 126(2)](https://www.legislation.gov.uk/anaw/2016/6/section/126/2) substituted (19.9.2025) by [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [s. 67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1), [Sch. 2 para. 46(b)](https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/46/b)

[^key-60b89bd1dd99459b1726fe3a50c25821]: Words in s. 43(1) substituted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 12(a)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/12/a); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-6104999d3b0b7f20b77f852404ad1a42]: S. 18(1)(i)(j) inserted (29.11.2017) by [The Tax Collection and Management (Permitted Disclosures) (Wales) Regulations 2017 (S.I. 2017/1163)](https://www.legislation.gov.uk/wsi/2017/1163), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2017/1163/regulation/1/2), [2(c)](https://www.legislation.gov.uk/wsi/2017/1163/regulation/2/c)

[^key-613093e9898cda391ee7d48581f2ac5a]: S. 135 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-6183523a282607ef8fc827a8cbdd577f]: S. 18(1)(h); punctuation mark substituted for full stop (29.11.2017) by [The Tax Collection and Management (Permitted Disclosures) (Wales) Regulations 2017 (S.I. 2017/1163)](https://www.legislation.gov.uk/wsi/2017/1163), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2017/1163/regulation/1/2), [2(b)](https://www.legislation.gov.uk/wsi/2017/1163/regulation/2/b)

[^key-61ca4c32711629f8d408f2e755b5ddd5]: S. 134 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-62a7ae71a5139eaf8af4b0a7d95a5cc6]: Ss. 103A, 103B inserted (25.1.2018) by [Landfill Disposals Tax (Wales) Act 2017 (anaw 3)](https://www.legislation.gov.uk/anaw/2017/3), [ss. 59(1)](https://www.legislation.gov.uk/anaw/2017/3/section/59/1), [97(2)](https://www.legislation.gov.uk/anaw/2017/3/section/97/2); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(s)](https://www.legislation.gov.uk/wsi/2018/35/article/2/s)

[^key-62e64832db833f32d917d5270159e598]: S. 162 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(g)](https://www.legislation.gov.uk/wsi/2018/33/article/2/g)

[^key-632f55ef229f17675231e92ce8869c06]: Words in s. 136(2) substituted (1.4.2018) by virtue of [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 33(a)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/33/a)

[^key-64c41d3a9c9c67b3b5bea7e5416085c6]: Word in [s. 128(4)](https://www.legislation.gov.uk/anaw/2016/6/section/128/4) substituted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 47(b)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/47/b); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-651778a0a9f8f05c2670ef053487cda4]: [S. 169(5A)](https://www.legislation.gov.uk/anaw/2016/6/section/169/5A)[(5B)](https://www.legislation.gov.uk/anaw/2016/6/section/169/5B) inserted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 60](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/60); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-65dba1033b483f75a67c31fcabe40f70]: [Pt. 3 Ch. 7](https://www.legislation.gov.uk/anaw/2016/6/part/3/chapter/7) applied (with modifications) (1.4.2018) by Land Transaction Tax and Anti-avoidance of [Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [ss. 48(3)](https://www.legislation.gov.uk/anaw/2017/1/section/48/3), [81(2)(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2/3), [Sch. 6 para. 14(2)](https://www.legislation.gov.uk/anaw/2017/1/schedule/6/paragraph/14/2); [S.I. 2018/34](https://www.legislation.gov.uk/uksi/2018/34), [art. 3](https://www.legislation.gov.uk/uksi/2018/34/article/3)

[^key-664bd6bcd2396eb67160de950ee3caf3]: S. 110 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(c)](https://www.legislation.gov.uk/wsi/2018/33/article/2/c)

[^key-6797f190cf33d5714891959656e5f110]: S. 98 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(c)](https://www.legislation.gov.uk/wsi/2018/33/article/2/c)

[^key-68c22dc681309aa619b5212b8beff00c]: S. 25 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(a)](https://www.legislation.gov.uk/wsi/2018/33/article/2/a)

[^key-68dece8ca593e48879daee5e00a4d56a]: S. 39A inserted (18.10.2017) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 8](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/8); [S.I. 2017/953](https://www.legislation.gov.uk/wsi/2017/953), [art. 2(j)](https://www.legislation.gov.uk/wsi/2017/953/article/2/j)

[^key-68fb431f7a2745b7d4825ec266514728]: S. 157(3)(c) inserted (1.4.2018) by [Landfill Disposals Tax (Wales) Act 2017 (anaw 3)](https://www.legislation.gov.uk/anaw/2017/3), [ss. 53(3)](https://www.legislation.gov.uk/anaw/2017/3/section/53/3), [97(2)](https://www.legislation.gov.uk/anaw/2017/3/section/97/2); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 3](https://www.legislation.gov.uk/wsi/2018/35/article/3)

[^key-691c5de6a928510e4764f4689e739dc9]: Ss. 125-128 applied (1.4.2018) by [The Tax Collection and Management (Reimbursement Arrangements) (Wales) Regulations 2018 (S.I. 2018/88)](https://www.legislation.gov.uk/wsi/2018/88), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2018/88/regulation/1/2), [8(3)](https://www.legislation.gov.uk/wsi/2018/88/regulation/8/3)

[^key-6988ae19cc726da14919dd1fb2153d1d]: S. 19 in force at 18.10.2017 by [S.I. 2017/954](https://www.legislation.gov.uk/wsi/2017/954), [art. 2](https://www.legislation.gov.uk/wsi/2017/954/article/2)

[^key-6a0cfab21284c984f6542cb6e3f128f7]: [S. 100(5)(d)](https://www.legislation.gov.uk/anaw/2016/6/section/100/5/d)[(e)](https://www.legislation.gov.uk/anaw/2016/6/section/100/5/e) inserted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 21(b)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/21/b)

[^key-6b77709d148b2486f325c24ad5d6457d]: Words in s. 64 inserted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 25(1)(a)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/25/1/a); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-6c6bafe908bd4ec276f2b969a4dbec35]: Words in s. 190(6)(b) inserted (19.9.2025) by [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [s. 67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1), [Sch. 2 para. 52(3)(b)(i)](https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/52/3/b/i)

[^key-6c9951a3d1a11ae213e0212c4ab1f41e]: S. 158 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-6cefd6673ae6a220aeb173d38c38c067]: [S. 187A](https://www.legislation.gov.uk/anaw/2016/6/section/187A) inserted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 66](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/66); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-6dbaa1b106218e09c68a574eb7637abd]: S. 29 in force at 18.10.2017 by [S.I. 2017/954](https://www.legislation.gov.uk/wsi/2017/954), [art. 2](https://www.legislation.gov.uk/wsi/2017/954/article/2)

[^key-6eeab250507e748d475f07d55c249507]: S. 51 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-6f011852417d37553be12609f3a5efa3]: Word in [s. 119(1)](https://www.legislation.gov.uk/anaw/2016/6/section/119/1) inserted (19.9.2025) by [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [s. 67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1), [Sch. 2 para. 40(b)](https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/40/b)

[^key-6f487cba07dc357592d9fa8aae42f2d1]: S. 47 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-6f6e0e11176d333fc22698532a741e64]: [S. 123A](https://www.legislation.gov.uk/anaw/2016/6/section/123A) and cross-heading inserted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 25](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/25)

[^key-6fd989885bede4a00475e7b2017de172]: Words in [s. 133(3)](https://www.legislation.gov.uk/anaw/2016/6/section/133/3) inserted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 50](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/50); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-7064e432205d373559b07c6b97ac98b9]: Words in [s. 126(3)](https://www.legislation.gov.uk/anaw/2016/6/section/126/3) substituted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 26(3)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/26/3)

[^key-7075e5dc377cf75fe33fbf07516d468c]: Words in s. 43(2) inserted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 12(c)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/12/c); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-712f928a338967252d2f90121e927a3e]: S. 114 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(c)](https://www.legislation.gov.uk/wsi/2018/33/article/2/c)

[^key-7152e8a6e969e40880c376415a516a16]: S. 183 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(i)](https://www.legislation.gov.uk/wsi/2018/33/article/2/i)

[^key-729a88b08634b1a32877a643a7d6de49]: S. 150 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(d)](https://www.legislation.gov.uk/wsi/2018/33/article/2/d)

[^key-72eb4c1bacdd2a181dbd2b8e4618884f]: S. 77 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-730ff6c1615b1f4fab8393b689835d44]: Words in s. 105(1) substituted (25.1.2018) by [Landfill Disposals Tax (Wales) Act 2017 (anaw 3)](https://www.legislation.gov.uk/anaw/2017/3), [s. 97(2)](https://www.legislation.gov.uk/anaw/2017/3/section/97/2), [Sch. 4 para. 5(b)](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/5/b); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(z)(i)](https://www.legislation.gov.uk/wsi/2018/35/article/2/z/i)

[^key-73457a00a98f49a0860f44f55ed602de]: Words in s. 170(1) substituted (25.1.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 61](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/61); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 2(b)(iii)](https://www.legislation.gov.uk/wsi/2018/34/article/2/b/iii)

[^key-73ad1c13be354b57e3d8e69dd63cf5bd]: S. 170 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(h)](https://www.legislation.gov.uk/wsi/2018/33/article/2/h)

[^key-7489c37b301c142d2a3625666b4d43b9]: Words in s. 151(1)(c) renumbered as s. 151(1)(c)(i) (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 36(2)(a)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/36/2/a)

[^key-74e24fd365c1e05086c54e7d53cc8d89]: Words in s. 190(6)(b) substituted (19.9.2025) by [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [s. 67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1), [Sch. 2 para. 52(3)(b)(ii)](https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/52/3/b/ii)

[^key-7664cda17bc01a98ed4d19f6ce798543]: S. 26 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(b)](https://www.legislation.gov.uk/wsi/2018/33/article/2/b)

[^key-76bf58bd59624c0f0f8beaee300422b0]: S. 146 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(d)](https://www.legislation.gov.uk/wsi/2018/33/article/2/d)

[^key-76f17d1ed7f39f31f2964b334baefc3e]: S. 64 heading substituted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 25(2)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/25/2); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-77b8cceae86bdcd6d7472df19c553175]: S. 27 in force at 18.10.2017 by [S.I. 2017/954](https://www.legislation.gov.uk/wsi/2017/954), [art. 2](https://www.legislation.gov.uk/wsi/2017/954/article/2)

[^key-787fdb6b85e13876da3883a0564b7a24]: S. 21(2) in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-794da4641cea6c9acdc8d1c8353288b5]: [S. 1(ba)](https://www.legislation.gov.uk/anaw/2016/6/section/1/ba) inserted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 2](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/2); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-79fd020a7a8141d5a66cc805d765fc97]: Words in [s. 37(e)](https://www.legislation.gov.uk/anaw/2016/6/section/37/e) substituted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 9](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/9)

[^key-7a005c6215bc95bdb7fa4493d9b6a8e6]: Word in [s. 120(2)](https://www.legislation.gov.uk/anaw/2016/6/section/120/2) inserted (19.9.2025) by [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [s. 67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1), [Sch. 2 para. 41(c)](https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/41/c)

[^key-7a8874564e640fb36b2a03fdf5db1ac9]: Words in [s. 128(5)](https://www.legislation.gov.uk/anaw/2016/6/section/128/5) omitted (1.4.2018) by virtue of [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 47(c)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/47/c); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-7ae81abfa8228f48375cdf2d580e3afc]: S. 161 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(g)](https://www.legislation.gov.uk/wsi/2018/33/article/2/g)

[^key-7bdb2677f4917a44732c36ddb6dcbad1]: [S. 128(2)(aa)](https://www.legislation.gov.uk/anaw/2016/6/section/128/2/aa) inserted (19.9.2025) by [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [s. 67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1), [Sch. 2 para. 48(b)](https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/48/b)

[^key-7be483546f6fca1b7b82d28b963a5398]: Words in s. 107 inserted (25.1.2018) by [Landfill Disposals Tax (Wales) Act 2017 (anaw 3)](https://www.legislation.gov.uk/anaw/2017/3), [s. 97(2)](https://www.legislation.gov.uk/anaw/2017/3/section/97/2), [Sch. 4 para. 6](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/6); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(z)(i)](https://www.legislation.gov.uk/wsi/2018/35/article/2/z/i)

[^key-7c93b6061ee0547df187b6d32cda874c]: [S. 24A](https://www.legislation.gov.uk/anaw/2016/6/section/24A) inserted (19.9.2025) by [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [s. 67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1), [Sch. 2 para. 25](https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/25)

[^key-7d8ab5bf086167a6ac1c6a0ba250fe30]: S. 72 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-7dc656b7bdc061a42ee7713ca8c11619]: [S. 81(1A)](https://www.legislation.gov.uk/anaw/2016/6/section/81/1A) inserted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 34(a)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/34/a); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-7e86f049bcf4d8f34cddcdcc731fb80a]: S. 9 in force at 18.10.2017 by [S.I. 2017/954](https://www.legislation.gov.uk/wsi/2017/954), [art. 2](https://www.legislation.gov.uk/wsi/2017/954/article/2)

[^key-7ea68f05afc293d65a67a53e96435eb5]: Words in [s. 119(1)](https://www.legislation.gov.uk/anaw/2016/6/section/119/1) inserted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 40](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/40); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-7ec0553e6e5e1a47dbf103931a653f2c]: Words in [s. 157A(1)](https://www.legislation.gov.uk/anaw/2016/6/section/157A/1) substituted (1.4.2018) by [Landfill Disposals Tax (Wales) Act 2017 (anaw 3)](https://www.legislation.gov.uk/anaw/2017/3), [s. 97(2)](https://www.legislation.gov.uk/anaw/2017/3/section/97/2), [Sch. 4 para. 15](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/15); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 3](https://www.legislation.gov.uk/wsi/2018/35/article/3)

[^key-7f8a83f381865e39cd93ee574dc9a188]: S. 157(1A) inserted (1.4.2018) by [Landfill Disposals Tax (Wales) Act 2017 (anaw 3)](https://www.legislation.gov.uk/anaw/2017/3), [ss. 53(2)](https://www.legislation.gov.uk/anaw/2017/3/section/53/2), [97(2)](https://www.legislation.gov.uk/anaw/2017/3/section/97/2); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 3](https://www.legislation.gov.uk/wsi/2018/35/article/3)

[^key-801d66c2f587078402f491cbe973e425]: Words in s. 66(2) inserted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 27(a)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/27/a); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-808abd02f2192ee5f2fbb8cf9b5badd3]: Words in [s. 130(2)](https://www.legislation.gov.uk/anaw/2016/6/section/130/2) inserted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 48(b)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/48/b); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-80c3b724c38f72529d5cd1f64b291a18]: Words in [s. 12(2)(b)](https://www.legislation.gov.uk/anaw/2016/6/section/12/2/b) substituted (19.9.2025) by [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [s. 67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1), [Sch. 2 para. 22(a)](https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/22/a)

[^key-80d7462c7a8d7845414a3a352ce09a55]: Word in s. 18(1) omitted (29.11.2017) by virtue of [The Tax Collection and Management (Permitted Disclosures) (Wales) Regulations 2017 (S.I. 2017/1163)](https://www.legislation.gov.uk/wsi/2017/1163), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2017/1163/regulation/1/2), [2(a)](https://www.legislation.gov.uk/wsi/2017/1163/regulation/2/a)

[^key-819683c223086a0774675d9784a981f5]: S. 22 in force at 18.10.2017 by [S.I. 2017/954](https://www.legislation.gov.uk/wsi/2017/954), [art. 2](https://www.legislation.gov.uk/wsi/2017/954/article/2)

[^key-826e9bfc17a275bca9a9973c622575b1]: S. 141 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-82940b0d247693e5422a9226d10b8693]: Words in [s. 169(4)](https://www.legislation.gov.uk/anaw/2016/6/section/169/4) substituted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 42(2)(b)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/42/2/b)

[^key-830147463099b783f3d08aef6f5c64b5]: S. 38(8) omitted (1.4.2018) by virtue of [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 5(f)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/5/f); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-83c32ad1de771807ef4bfa70095a98cb]: Words in [s. 141(1)(c)](https://www.legislation.gov.uk/anaw/2016/6/section/141/1/c) substituted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 35](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/35)

[^key-8412454f62906763c919556bcf7d15e7]: Words in [s. 127(6)](https://www.legislation.gov.uk/anaw/2016/6/section/127/6) substituted (19.9.2025) by [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [s. 67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1), [Sch. 2 para. 47(c)](https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/47/c)

[^key-846b7f533a61efbdcc2b7b925484af29]: S. 169 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(h)](https://www.legislation.gov.uk/wsi/2018/33/article/2/h)

[^key-84baad052b594106b941a25cf3a5520b]: S. 142 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-84e767729d46d1aeab6b2b05bce55d1b]: S. 43(1A)(1B) inserted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 12(b)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/12/b); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-8549b0c1d5bebc087b00d3f3e2bd1442]: Word in Pt. 3 Ch. 2 heading omitted (1.4.2018) by virtue of [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 4](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/4); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-86b58ea9513cfd433ae40f2ac370f1ba]: Words in [s. 158(1)](https://www.legislation.gov.uk/anaw/2016/6/section/158/1) substituted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 38](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/38)

[^key-870cc1497022065e691f22f4a3e0d4c5]: Words in [s. 84(1)(b)](https://www.legislation.gov.uk/anaw/2016/6/section/84/1/b) inserted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 18(2)(a)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/18/2/a)

[^key-8766c39672e8a577e322a5c7c8d15c4b]: S. 184 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(i)](https://www.legislation.gov.uk/wsi/2018/33/article/2/i)

[^key-87c3b5670ca90482ca86002dc53a55f0]: [S. 117A](https://www.legislation.gov.uk/anaw/2016/6/section/117A) inserted (19.9.2025) by [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [s. 67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1), [Sch. 2 para. 37](https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/37)

[^key-88bdb4a80404210197a7d5222050bc2a]: Words in s. 38(2)(b) substituted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 5(b)(ii)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/5/b/ii); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-88e31fc82b40610def30bba695e55ec5]: Word in [s. 189(2)](https://www.legislation.gov.uk/anaw/2016/6/section/189/2) inserted (19.9.2025) by [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [s. 67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1), [Sch. 2 para. 51](https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/51)

[^key-89be8a4700f581feade909ddc3873617]: S. 167 in force at 18.10.2017 by [S.I. 2017/954](https://www.legislation.gov.uk/wsi/2017/954), [art. 2](https://www.legislation.gov.uk/wsi/2017/954/article/2)

[^key-8adb22c1ab386b786f5d20446e02ed43]: Words in [s. 57(b)](https://www.legislation.gov.uk/anaw/2016/6/section/57/b) inserted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 14](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/14)

[^key-8c9f3140286f6b07ca557d4dc0e0b592]: S. 73 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-8dc8a7f79ccabd85d87b766bf99d8c48]: [S. 124](https://www.legislation.gov.uk/anaw/2016/6/section/124) omitted (1.4.2018) by virtue of [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 43](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/43); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-8e03e5d053f7d47246b96b355d46e9c9]: Words in s. 108(2) inserted (25.1.2018) by [Landfill Disposals Tax (Wales) Act 2017 (anaw 3)](https://www.legislation.gov.uk/anaw/2017/3), [s. 97(2)](https://www.legislation.gov.uk/anaw/2017/3/section/97/2), [Sch. 4 para. 7(c)](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/7/c); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(z)(i)](https://www.legislation.gov.uk/wsi/2018/35/article/2/z/i)

[^key-8e33d821647e563feba91e848e32cb18]: S. 172(2A) inserted (25.1.2018) by [Landfill Disposals Tax (Wales) Act 2017 (anaw 3)](https://www.legislation.gov.uk/anaw/2017/3), [s. 97(2)](https://www.legislation.gov.uk/anaw/2017/3/section/97/2), [Sch. 4 para. 16](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/16); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(z)(ii)](https://www.legislation.gov.uk/wsi/2018/35/article/2/z/ii)

[^key-8eac47ba31a4d420cf823081d58509a0]: Words in [s. 130(1)](https://www.legislation.gov.uk/anaw/2016/6/section/130/1) inserted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 48(a)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/48/a); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-8ef9d153c24c946bd49b67c8aeb62116]: Word in [s. 128(2)](https://www.legislation.gov.uk/anaw/2016/6/section/128/2) omitted (1.4.2018) by virtue of [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 28(2)(a)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/28/2/a)

[^key-8fa34355a6f5b257f0537d2f5476d1bf]: S. 85 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(c)](https://www.legislation.gov.uk/wsi/2018/33/article/2/c)

[^key-91039e39d9c8dc8a070ffd4c9e563c40]: [Ss. 120A-120H](https://www.legislation.gov.uk/anaw/2016/6/section/120A) and cross-headings inserted (19.9.2025) by [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [s. 67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1), [Sch. 2 para. 42](https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/42)

[^key-9135b5b7d99d73256491417fc57874f2]: Words in [s. 191(1)](https://www.legislation.gov.uk/anaw/2016/6/section/191/1) substituted (25.1.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 69(a)(i)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/69/a/i); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 2(b)(v)](https://www.legislation.gov.uk/wsi/2018/34/article/2/b/v)

[^key-9138e5edf47489eb32ac1781327bd10a]: Word in s. 181B(3) omitted (1.4.2018) by virtue of [Landfill Disposals Tax (Wales) Act 2017 (anaw 3)](https://www.legislation.gov.uk/anaw/2017/3), [ss. 44(2)(a)](https://www.legislation.gov.uk/anaw/2017/3/section/44/2/a), [97(2)](https://www.legislation.gov.uk/anaw/2017/3/section/97/2); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 3](https://www.legislation.gov.uk/wsi/2018/35/article/3)

[^key-91fcad257cf1cc5089670e520f9c0048]: S. 160 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(g)](https://www.legislation.gov.uk/wsi/2018/33/article/2/g)

[^key-922c51a53ffc0ecf301369541ad3f655]: S. 137 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-9277a8a25ce11c80ac4f513cf05c3fba]: S. 80 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-9312af3b06b559b8e4fae3c3183e784e]: S. 175 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(i)](https://www.legislation.gov.uk/wsi/2018/33/article/2/i)

[^key-9332c7e564698585c922c51b87742460]: S. 43(3)(a)(b) substituted for words in s. 43(3) (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 12(d)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/12/d); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-93920ca8d651411c3468337c8eb43447]: S. 128 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-945ae5e73cb5ee128031fbb232baad88]: Words in s. 193 inserted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 71](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/71); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-94fba81905bd8f2db9b711f0a8a7e1c5]: [S. 126(2A)](https://www.legislation.gov.uk/anaw/2016/6/section/126/2A) inserted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 26(2)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/26/2)

[^key-96200d3ed94551d4d841efb506649596]: [S. 55A](https://www.legislation.gov.uk/anaw/2016/6/section/55A) inserted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 12](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/12)

[^key-968897b6b1b6269f689ba81934d57547]: S. 53 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-96bda5550910e9fad55651c5bf86620d]: Pt. 3A inserted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [ss. 66](https://www.legislation.gov.uk/anaw/2017/1/section/66), [81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-9762f8d93abfb46f8f6b961202e0abbf]: S. 172(2)(h) inserted (25.1.2018) by [Landfill Disposals Tax (Wales) Act 2017 (anaw 3)](https://www.legislation.gov.uk/anaw/2017/3), [ss. 24](https://www.legislation.gov.uk/anaw/2017/3/section/24), [97(2)](https://www.legislation.gov.uk/anaw/2017/3/section/97/2); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(d)](https://www.legislation.gov.uk/wsi/2018/35/article/2/d)

[^key-987869869c33fd2e2d31e423e7b54c3c]: Words in s. 190(9)(a) inserted (25.1.2018) by [Landfill Disposals Tax (Wales) Act 2017 (anaw 3)](https://www.legislation.gov.uk/anaw/2017/3), [s. 97(2)](https://www.legislation.gov.uk/anaw/2017/3/section/97/2), [Sch. 4 para. 18](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/18); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(z)(iii)](https://www.legislation.gov.uk/wsi/2018/35/article/2/z/iii)

[^key-9911155b97959ee466997b813a8351f8]: Words in [s. 128(2)(a)](https://www.legislation.gov.uk/anaw/2016/6/section/128/2/a) inserted (19.9.2025) by [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [s. 67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1), [Sch. 2 para. 48(a)](https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/48/a)

[^key-999038d0d9b91c56634b5d245c16a98f]: S. 88 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(c)](https://www.legislation.gov.uk/wsi/2018/33/article/2/c)

[^key-9a1c65e7558e922af8230e8fe94567f7]: [S. 86(2)](https://www.legislation.gov.uk/anaw/2016/6/section/86/2) substituted (19.9.2025) by [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [s. 67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1), [Sch. 2 para. 36](https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/36)

[^key-9a36dfe3461b83205948cfb45b4dc405]: S. 21(1) in force at 18.10.2017 by [S.I. 2017/954](https://www.legislation.gov.uk/wsi/2017/954), [art. 2](https://www.legislation.gov.uk/wsi/2017/954/article/2)

[^key-9a6e5c4c26aaae0430ebc5d146d79d4e]: Words in [s. 81A(1)](https://www.legislation.gov.uk/anaw/2016/6/section/81A/1) inserted (19.9.2025) by [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [s. 67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1), [Sch. 2 para. 35(a)](https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/35/a)

[^key-9ac66177dbfd93f558034ed99ef0d62b]: S. 11 in force at 18.10.2017 by [S.I. 2017/954](https://www.legislation.gov.uk/wsi/2017/954), [art. 2](https://www.legislation.gov.uk/wsi/2017/954/article/2)

[^key-9add8021290e1d8aa04cfa1b9380ecb6]: Words in [s. 191(3)](https://www.legislation.gov.uk/anaw/2016/6/section/191/3) inserted (19.9.2025) by [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [s. 67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1), [Sch. 2 para. 53(b)](https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/53/b)

[^key-9b18767c82aff10e26560626591e1c40]: S. 138 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-9b535d95c61e4cd046334bd8e2b9a1ea]: Words in [s. 169(5)](https://www.legislation.gov.uk/anaw/2016/6/section/169/5) substituted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 42(3)(b)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/42/3/b)

[^key-9b65f9557611ad87faa7469dd1f7d727]: [S. 78](https://www.legislation.gov.uk/anaw/2016/6/section/78) applied (with modifications) (12.7.2024) by [2017 anaw 1](https://www.legislation.gov.uk/anaw/2017/1), [Sch. 5 para. 23(7)-(10)](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/23/7) (as inserted by [The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024 (S.I. 2024/791)](https://www.legislation.gov.uk/uksi/2024/791), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2024/791/regulation/1/2), [5(2)](https://www.legislation.gov.uk/uksi/2024/791/regulation/5/2))

[^key-9b8b600da7556522f3cefc7ccd30a1e9]: S. 122(2A) inserted (1.4.2018) by [Landfill Disposals Tax (Wales) Act 2017 (anaw 3)](https://www.legislation.gov.uk/anaw/2017/3), [s. 97(2)](https://www.legislation.gov.uk/anaw/2017/3/section/97/2), [Sch. 4 para. 11(a)](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/11/a); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 3](https://www.legislation.gov.uk/wsi/2018/35/article/3)

[^key-9c2b53bd9e93195693e54609a3d064ee]: Word in s. 63(1)(b) inserted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 23(a)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/23/a); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-9da785f8aacb477af3a20b336ee2bef0]: S. 157A excluded (1.4.2018) by [The Tax Collection and Management (Reimbursement Arrangements) (Wales) Regulations 2018 (S.I. 2018/88)](https://www.legislation.gov.uk/wsi/2018/88), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2018/88/regulation/1/2), [8(4)](https://www.legislation.gov.uk/wsi/2018/88/regulation/8/4)

[^key-9e4918f19f5e1f4827a7e4a6e376f1c7]: S. 120 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-9f529747f9160635b03514c53ecf8cd8]: S. 55 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-9f7c16f5cd8f9b093d08e85f55c358b0]: Words in s. 192(2) inserted (25.1.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 70](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/70); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 2(b)(v)](https://www.legislation.gov.uk/wsi/2018/34/article/2/b/v)

[^key-9f8e3f3c53e781d0ced495dea321ec00]: Words in [s. 169(4)](https://www.legislation.gov.uk/anaw/2016/6/section/169/4) inserted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 42(2)(a)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/42/2/a)

[^key-9fa6edfe41da9540c9dc8e44e55877a7]: [S. 4(c)](https://www.legislation.gov.uk/anaw/2016/6/section/4/c) omitted (31.12.2020) by virtue of [The Welsh Tax Acts (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/833)](https://www.legislation.gov.uk/wsi/2019/833), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2019/833/regulation/1/2), [5(2)](https://www.legislation.gov.uk/wsi/2019/833/regulation/5/2); [2020 c. 1](https://www.legislation.gov.uk/ukpga/2020/1), [Sch. 5 para. 1(1)](https://www.legislation.gov.uk/ukpga/2020/1/schedule/5/paragraph/1/1)

[^key-9fb080f97dea2351935705b5e8fc21ab]: S. 56 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-a01494c4dabc512e1388a0e1cc8e5b57]: S. 145 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-a0e7418163264c6f3a8945b7c7101cdd]: S. 119 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-a15c87dad911db590abbaf9877492bf5]: S. 106 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(c)](https://www.legislation.gov.uk/wsi/2018/33/article/2/c)

[^key-a19cc9bc4bb42f691c85186d6c14ac61]: Words in s. 136(2) substituted (1.4.2018) by virtue of [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 33(b)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/33/b)

[^key-a1cf3e9e852f0069b2fdf178935d9d63]: Ss. 157, 157A, 158 substituted (25.1.2018) for ss. 157, 158 by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 58](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/58); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 2(b)(ii)](https://www.legislation.gov.uk/wsi/2018/34/article/2/b/ii)

[^key-a24f68c436af40351e2c1759f5c24b70]: Ss. 143-145 applied (1.4.2018) by [The Tax Collection and Management (Reimbursement Arrangements) (Wales) Regulations 2018 (S.I. 2018/88)](https://www.legislation.gov.uk/wsi/2018/88), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2018/88/regulation/1/2), [8(1)](https://www.legislation.gov.uk/wsi/2018/88/regulation/8/1)

[^key-a264f2e9b77ddbd18b2a613a9342df0e]: Word in s. 182(3) inserted (25.1.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 64](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/64); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 2(b)(iv)](https://www.legislation.gov.uk/wsi/2018/34/article/2/b/iv)

[^key-a3de1652608452a2370d040fcc49d760]: S. 58 applied (with modifications) (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 7 para. 43(2)](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/43/2); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-a41de4e916f8b1cd4bb59cd3e4ab6718]: [S. 172(2)(f)](https://www.legislation.gov.uk/anaw/2016/6/section/172/2/f)[(g)](https://www.legislation.gov.uk/anaw/2016/6/section/172/2/g) inserted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 62](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/62); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-a43c451bee7706260bca97e2f974e658]: S. 181B(4)(b) and word inserted (1.4.2018) by [Landfill Disposals Tax (Wales) Act 2017 (anaw 3)](https://www.legislation.gov.uk/anaw/2017/3), [ss. 44(3)(b)](https://www.legislation.gov.uk/anaw/2017/3/section/44/3/b), [97(2)](https://www.legislation.gov.uk/anaw/2017/3/section/97/2); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 3](https://www.legislation.gov.uk/wsi/2018/35/article/3)

[^key-a45078a8c07eb25b4e4758e07ee32f16]: S. 185 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(j)](https://www.legislation.gov.uk/wsi/2018/33/article/2/j)

[^key-a45c959c81c6270fa2f02cbac9ad2d80]: S. 116 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(c)](https://www.legislation.gov.uk/wsi/2018/33/article/2/c)

[^key-a4602364f7dd112139d13f0cdfeebc83]: Words in [s. 84(1)(c)](https://www.legislation.gov.uk/anaw/2016/6/section/84/1/c) inserted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 18(3)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/18/3)

[^key-a5002e1bb4b7b3a5b509fdc3ce8d9ed0]: S. 190(1A)(1B) inserted (25.1.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 68(b)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/68/b); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 2(b)(v)](https://www.legislation.gov.uk/wsi/2018/34/article/2/b/v)

[^key-a55232e097e6c976e97b7631bc106940]: S. 24 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-a561cbd8d2d4f445ef02f531b1899b9f]: Words in [s. 81(4)](https://www.legislation.gov.uk/anaw/2016/6/section/81/4) inserted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 34(b)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/34/b); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-a59ac181c0f00413068d8c345cc94c0d]: Word in s. 135(2) omitted (1.4.2018) by virtue of [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 32(3)(a)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/32/3/a)

[^key-a5ee52558985c0229050b6e80bc96931]: Words in [s. 172(3)(c)(i)](https://www.legislation.gov.uk/anaw/2016/6/section/172/3/c/i) inserted (19.9.2025) by [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [s. 67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1), [Sch. 2 para. 49(b)](https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/49/b)

[^key-a616d7f99820579b19cec61851854e76]: [S. 61(3)](https://www.legislation.gov.uk/anaw/2016/6/section/61/3) omitted (1.4.2018) by virtue of [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 20](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/20); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-a79e58b7f2d500ac0610c9cdae709b3e]: Words in s. 85(3) substituted (31.12.2020) by [The Welsh Tax Acts (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/833)](https://www.legislation.gov.uk/wsi/2019/833), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2019/833/regulation/1/2), [6(1)](https://www.legislation.gov.uk/wsi/2019/833/regulation/6/1) (with [reg. 6(3)](https://www.legislation.gov.uk/wsi/2019/833/regulation/6/3)); [2020 c. 1](https://www.legislation.gov.uk/ukpga/2020/1), [Sch. 5 para. 1(1)](https://www.legislation.gov.uk/ukpga/2020/1/schedule/5/paragraph/1/1)

[^key-a83306be255f7633da8e962756502ab0]: [S. 125(2A)](https://www.legislation.gov.uk/anaw/2016/6/section/125/2A) inserted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 44](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/44); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-a8341b06756506137d5b4cbe659a8f04]: Words in s. 45(3) inserted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 11(4)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/11/4)

[^key-a83f4ce7e9925557ca14ccbd213379ea]: Words in [s. 117(1)(a)](https://www.legislation.gov.uk/anaw/2016/6/section/117/1/a) inserted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 22](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/22)

[^key-a8cfe4c5b23a0eb4608a2624ffe9099a]: [S. 29(2A)](https://www.legislation.gov.uk/anaw/2016/6/section/29/2A) inserted (19.9.2025) by [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [s. 67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1), [Sch. 2 para. 29](https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/29)

[^key-a90a1779b6c9331a18a0bd530520a322]: S. 147 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(d)](https://www.legislation.gov.uk/wsi/2018/33/article/2/d)

[^key-a91bd71088065f4c4019401e0b1ce197]: S. 18 in force at 18.10.2017 by [S.I. 2017/954](https://www.legislation.gov.uk/wsi/2017/954), [art. 2](https://www.legislation.gov.uk/wsi/2017/954/article/2)

[^key-a97fce9977aebb54600558a1d1f19105]: [S. 40(a)(b)](https://www.legislation.gov.uk/anaw/2016/6/section/40/a/b) substituted for words (1.4.2018) by [Landfill Disposals Tax (Wales) Act 2017 (anaw 3)](https://www.legislation.gov.uk/anaw/2017/3), [s. 97(2)](https://www.legislation.gov.uk/anaw/2017/3/section/97/2), [Sch. 4 para. 3](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/3); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 3](https://www.legislation.gov.uk/wsi/2018/35/article/3)

[^key-a993d099f3d541f811183174692193da]: [S. 192(3)](https://www.legislation.gov.uk/anaw/2016/6/section/192/3) inserted (19.9.2025) by [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [s. 67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1), [Sch. 2 para. 54(b)](https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/54/b)

[^key-a9cc8f5aa9fe3ceaa3e1b40dd3671a66]: S. 69(1)(2)(5) in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-ab7beafa538f66727541dc52fefac77a]: S. 65 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-ab8ed21340e64efa5bd2dfff28da6c61]: S. 31 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-ac47d7cca4683145e899f71b260e5dd6]: [S. 42(4A)](https://www.legislation.gov.uk/anaw/2016/6/section/42/4A) inserted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 11(a)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/11/a); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-ac8ba2fe537934324db36d2499a94b02]: [S. 129(2)(d)](https://www.legislation.gov.uk/anaw/2016/6/section/129/2/d) and word inserted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 29(b)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/29/b)

[^key-acf90e612ee0abd062050db36e84c6cd]: Words in [s. 127(1)(c)](https://www.legislation.gov.uk/anaw/2016/6/section/127/1/c) substituted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 27(2)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/27/2)

[^key-ad00a71f18f95603618afa8a13022f58]: S. 166 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(h)](https://www.legislation.gov.uk/wsi/2018/33/article/2/h)

[^key-ad989bd00966483f7de70014596c3033]: Words in s. 190(1) inserted (19.9.2025) by [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [s. 67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1), [Sch. 2 para. 52(2)](https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/52/2)

[^key-aea1b99c9f6abe0ef5e7a59608962171]: S. 163 in force at 18.10.2017 by [S.I. 2017/954](https://www.legislation.gov.uk/wsi/2017/954), [art. 2](https://www.legislation.gov.uk/wsi/2017/954/article/2)

[^key-aeb32f314c62af05523ad095741e7790]: Words in [s. 58(4)(a)](https://www.legislation.gov.uk/anaw/2016/6/section/58/4/a) substituted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 18(d)(ii)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/18/d/ii); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-aebe51ac2fedeb93ec8cd2782a6fa433]: Ss. 122, 122A substituted for s. 122 (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 42](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/42); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-af71c8da8c8847fa2c6847d90d918d59]: Word in s. 38(4) substituted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 5(d)(i)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/5/d/i); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-afb03351d3d023630a7baa5ace808cc9]: S. 38 heading substituted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 5(g)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/5/g); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-b05c3b058f45912424a2a75f2f4e53ea]: [S. 172(2)(l)](https://www.legislation.gov.uk/anaw/2016/6/section/172/2/l) inserted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 43](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/43)

[^key-b0762d17b58b4b324fcdaa09f582c239]: Words in s. 67(2)(a) inserted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 28(b)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/28/b); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-b07750616165958c5978a6aefe67fa42]: Word in [s. 44(1)](https://www.legislation.gov.uk/anaw/2016/6/section/44/1) omitted (1.4.2018) by virtue of [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 10(a)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/10/a)

[^key-b0f5ecf2b63739b9af810d777928bc01]: S. 155 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(f)](https://www.legislation.gov.uk/wsi/2018/33/article/2/f)

[^key-b0ff4f724c7ec3d8c258510d3fb70e79]: S. 39 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-b129bb6ce121a44cdfe866fff466fb81]: S. 5 in force at 18.10.2017 by [S.I. 2017/954](https://www.legislation.gov.uk/wsi/2017/954), [art. 2](https://www.legislation.gov.uk/wsi/2017/954/article/2)

[^key-b1322676d089639edb89b73b2013b7be]: S. 93 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(c)](https://www.legislation.gov.uk/wsi/2018/33/article/2/c)

[^key-b13dc72b1cbebdb3def55ad31941b608]: S. 59 applied (with modifications) (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 7 para. 43(3)](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/43/3); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-b163bf0c01e15a9f87efa14545539dca]: S. 67 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-b1f04755eac1c3875a8816021dedf153]: Act: power to amend conferred (19.9.2025) by [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [ss. 62](https://www.legislation.gov.uk/asc/2025/5/section/62), [67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1)

[^key-b3e2cfa316bfd2ac39ff09e40fe296fb]: S. 144 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-b41cefb4aeecd6a25e699ea9ec38f49a]: Words in [s. 56](https://www.legislation.gov.uk/anaw/2016/6/section/56) substituted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 13](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/13)

[^key-b5ecd27fbddf0826f6e6db95ab5730cc]: S. 43(4) inserted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 12(e)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/12/e); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-b66301b4bdf2b8b2ddaea7d7ffd4b806]: Words in [s. 127(3)](https://www.legislation.gov.uk/anaw/2016/6/section/127/3) substituted (19.9.2025) by [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [s. 67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1), [Sch. 2 para. 47(a)](https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/47/a)

[^key-b6aa4eb142cf230c27e9e71c3175de4a]: S. 39 renumbered as s. 39(1) (1.4.2018) by [Landfill Disposals Tax (Wales) Act 2017 (anaw 3)](https://www.legislation.gov.uk/anaw/2017/3), [s. 97(2)](https://www.legislation.gov.uk/anaw/2017/3/section/97/2), [Sch. 4 para. 2(a)](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/2/a); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 3](https://www.legislation.gov.uk/wsi/2018/35/article/3)

[^key-b6ddc9d18ce8dd4c88529862ebeb3099]: S. 168 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(h)](https://www.legislation.gov.uk/wsi/2018/33/article/2/h)

[^key-b70756fc5d89c15926ee23b09fae1aee]: S. 44 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-ba2a37db076ab917a18e14eac06fd19e]: S. 32 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-ba5d09aa630bcea70ca7795529b2e270]: S. 101(1)(2) in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(c)](https://www.legislation.gov.uk/wsi/2018/33/article/2/c)

[^key-ba67aaa5e7c19b02daddb217dc6fa724]: [S. 4](https://www.legislation.gov.uk/anaw/2016/6/section/4) in force at 18.10.2017 by [S.I. 2017/954](https://www.legislation.gov.uk/wsi/2017/954), [art. 2](https://www.legislation.gov.uk/wsi/2017/954/article/2)

[^key-b129bb6ce121a44cdfe866fff466fb81]: S. 5 in force at 18.10.2017 by [S.I. 2017/954](https://www.legislation.gov.uk/wsi/2017/954), [art. 2](https://www.legislation.gov.uk/wsi/2017/954/article/2)

[^key-bb917f0d4617c9f9b3c7115caf1701f0]: Words in [s. 191(1)](https://www.legislation.gov.uk/anaw/2016/6/section/191/1) inserted (25.1.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 69(a)(ii)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/69/a/ii); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 2(b)(v)](https://www.legislation.gov.uk/wsi/2018/34/article/2/b/v)

[^key-bbde0bc774797f22f4754d409ca997ea]: S. 122(2)(c) inserted (19.9.2025) by [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [s. 67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1), [Sch. 2 para. 44(a)](https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/44/a)

[^key-bc5a00d9715f806ebf857fc09dffec9c]: Words in s. 122A(1) inserted (1.4.2018) by [Landfill Disposals Tax (Wales) Act 2017 (anaw 3)](https://www.legislation.gov.uk/anaw/2017/3), [s. 97(2)](https://www.legislation.gov.uk/anaw/2017/3/section/97/2), [Sch. 4 para. 12](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/12); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 3](https://www.legislation.gov.uk/wsi/2018/35/article/3)

[^key-bca4088959d6973276c7c6bdefd66332]: Pt. 3 Ch. 7 applied (with modifications) (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 6 para. 14(2)](https://www.legislation.gov.uk/anaw/2017/1/schedule/6/paragraph/14/2); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-bcb0a524f857b4aecd72a31026686efc]: Words in s. 122 Table A1 inserted (19.9.2025) by [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [s. 67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1), [Sch. 2 para. 44(c)](https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/44/c)

[^key-bcd2e6b8025cca79d0098cdadfdc9966]: S. 148 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(d)](https://www.legislation.gov.uk/wsi/2018/33/article/2/d)

[^key-bd44957f305b305585bd54ffa1768304]: S. 42 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-bd4a3d7a622c49708c954648c40bfb04]: Words in [s. 31(4)(b)](https://www.legislation.gov.uk/anaw/2016/6/section/31/4/b) inserted (19.9.2025) by [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [s. 67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1), [Sch. 2 para. 31](https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/31)

[^key-bd533cef915fa268d10163aa5c141c54]: S. 83 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(c)](https://www.legislation.gov.uk/wsi/2018/33/article/2/c)

[^key-be8eed331625eab791b7bde3d61be845]: [S. 58(3A)](https://www.legislation.gov.uk/anaw/2016/6/section/58/3A) inserted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 18(c)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/18/c); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-bf42f5630928355e25afbe2dce8a31b2]: [S. 191(2)](https://www.legislation.gov.uk/anaw/2016/6/section/191/2) substituted (25.1.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 69(b)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/69/b); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 2(b)(v)](https://www.legislation.gov.uk/wsi/2018/34/article/2/b/v)

[^key-bfd40692297ce44224bf9952e700952b]: S. 54 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-c05266c558bb05c0da129c63dcf0093c]: [S. 25(3)](https://www.legislation.gov.uk/anaw/2016/6/section/25/3) inserted (19.9.2025) by [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [s. 67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1), [Sch. 2 para. 26(b)](https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/26/b)

[^key-c0ee50ea4d7af18df970fe9b717342da]: S. 136 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-c1ae7a27a043158cec3bd1bc828f9717]: Words in [s. 58(1)(a)](https://www.legislation.gov.uk/anaw/2016/6/section/58/1/a) substituted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 15(2)(b)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/15/2/b)

[^key-c276f4be39ee345526cd5555d2ca2328]: Words in s. 126 heading inserted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 26(4)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/26/4)

[^key-c36d1ebccdcfea35cf416a0f29a26370]: Words in s. 108(1)(b) inserted (25.1.2018) by [Landfill Disposals Tax (Wales) Act 2017 (anaw 3)](https://www.legislation.gov.uk/anaw/2017/3), [s. 97(2)](https://www.legislation.gov.uk/anaw/2017/3/section/97/2), [Sch. 4 para. 7(b)](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/7/b); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(z)(i)](https://www.legislation.gov.uk/wsi/2018/35/article/2/z/i)

[^key-c3ab45b1dfe5e097533fb40fe5ac3b08]: S. 177 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(i)](https://www.legislation.gov.uk/wsi/2018/33/article/2/i)

[^key-c433931743c37752289b9ae7596e5bb9]: S. 118(2) inserted (1.4.2018) by [Landfill Disposals Tax (Wales) Act 2017 (anaw 3)](https://www.legislation.gov.uk/anaw/2017/3), [s. 97(2)](https://www.legislation.gov.uk/anaw/2017/3/section/97/2), [Sch. 4 para. 9(b)](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/9/b); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 3](https://www.legislation.gov.uk/wsi/2018/35/article/3)

[^key-c522a12a9102232a03bab31d64d908b8]: S. 161(2)(c) and word inserted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 40(2)(b)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/40/2/b)

[^key-c5288a0b2c617c29f81f49dc16c12851]: S. 6 in force at 18.10.2017 by [S.I. 2017/954](https://www.legislation.gov.uk/wsi/2017/954), [art. 2](https://www.legislation.gov.uk/wsi/2017/954/article/2)

[^key-040ad34759bd413ef98ec0e7401b6d67]: S. 7 in force at 18.10.2017 by [S.I. 2017/954](https://www.legislation.gov.uk/wsi/2017/954), [art. 2](https://www.legislation.gov.uk/wsi/2017/954/article/2)

[^key-2987f364258525ebff486f31a6a8b24f]: S. 8 in force at 18.10.2017 by [S.I. 2017/954](https://www.legislation.gov.uk/wsi/2017/954), [art. 2](https://www.legislation.gov.uk/wsi/2017/954/article/2)

[^key-7e86f049bcf4d8f34cddcdcc731fb80a]: S. 9 in force at 18.10.2017 by [S.I. 2017/954](https://www.legislation.gov.uk/wsi/2017/954), [art. 2](https://www.legislation.gov.uk/wsi/2017/954/article/2)

[^key-42ce50bb73fbb67122245084d8320ebd]: S. 10 in force at 18.10.2017 by [S.I. 2017/954](https://www.legislation.gov.uk/wsi/2017/954), [art. 2](https://www.legislation.gov.uk/wsi/2017/954/article/2)

[^key-9ac66177dbfd93f558034ed99ef0d62b]: S. 11 in force at 18.10.2017 by [S.I. 2017/954](https://www.legislation.gov.uk/wsi/2017/954), [art. 2](https://www.legislation.gov.uk/wsi/2017/954/article/2)

[^key-5d34f16091851a1cb19fe056218cd64d]: S. 12 in force at 18.10.2017 by [S.I. 2017/954](https://www.legislation.gov.uk/wsi/2017/954), [art. 2](https://www.legislation.gov.uk/wsi/2017/954/article/2)

[^key-c591b8cc53568c652daa19bf3dab1345]: Words in [s. 20(3)(a)](https://www.legislation.gov.uk/anaw/2016/6/section/20/3/a) substituted (7.2.2023 at 12.00 p.m.) by [The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149)](https://www.legislation.gov.uk/uksi/2023/149), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2023/149/regulation/1/2), [2(1)](https://www.legislation.gov.uk/uksi/2023/149/regulation/2/1), [Sch. Pt. 1](https://www.legislation.gov.uk/uksi/2023/149/schedule/part/1) table

[^key-c64a8ef7dcf6e06d323c4d38e784be9c]: Word in [s. 67(11)](https://www.legislation.gov.uk/anaw/2016/6/section/67/11) substituted (31.12.2020) by [The Welsh Tax Acts (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/833)](https://www.legislation.gov.uk/wsi/2019/833), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2019/833/regulation/1/2), [5(4)(c)](https://www.legislation.gov.uk/wsi/2019/833/regulation/5/4/c); [2020 c. 1](https://www.legislation.gov.uk/ukpga/2020/1), [Sch. 5 para. 1(1)](https://www.legislation.gov.uk/ukpga/2020/1/schedule/5/paragraph/1/1)

[^key-c64cf0ec8cf0de8d7606f0be8724e2d9]: Words in s. 104 heading inserted (25.1.2018) by [Landfill Disposals Tax (Wales) Act 2017 (anaw 3)](https://www.legislation.gov.uk/anaw/2017/3), [s. 97(2)](https://www.legislation.gov.uk/anaw/2017/3/section/97/2), [Sch. 4 para. 4(a)](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/4/a); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(z)(i)](https://www.legislation.gov.uk/wsi/2018/35/article/2/z/i)

[^key-c7ace98ce8fbd977ea29acbd05f14a6d]: S. 13 in force at 18.10.2017 by [S.I. 2017/954](https://www.legislation.gov.uk/wsi/2017/954), [art. 2](https://www.legislation.gov.uk/wsi/2017/954/article/2)

[^key-c885dcf4c6fe7c1b75229735801fffa3]: S. 59(4A) inserted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 16(5)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/16/5)

[^key-c8ff440f3c7298101866e51937916ed7]: S. 112 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(c)](https://www.legislation.gov.uk/wsi/2018/33/article/2/c)

[^key-c9233f03b330a2c67aa62400d7543a9b]: S. 176 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(i)](https://www.legislation.gov.uk/wsi/2018/33/article/2/i)

[^key-c9329db5dc1f82395a30d5e7ddf27330]: Words in [s. 127(4)](https://www.legislation.gov.uk/anaw/2016/6/section/127/4) substituted (19.9.2025) by [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [s. 67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1), [Sch. 2 para. 47(a)](https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/47/a)

[^key-c974f9cf27574f6ad701414d2bc7edc5]: S. 107 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(c)](https://www.legislation.gov.uk/wsi/2018/33/article/2/c)

[^key-c99edffbbf31b10e15c0e96dc1a1fc11]: Words in [s. 191(3)](https://www.legislation.gov.uk/anaw/2016/6/section/191/3) substituted (25.1.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 69(c)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/69/c); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 2(b)(v)](https://www.legislation.gov.uk/wsi/2018/34/article/2/b/v)

[^key-ca6441667c178fbe03203904d3904e45]: [S. 128(2)(c)](https://www.legislation.gov.uk/anaw/2016/6/section/128/2/c) and word inserted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 28(2)(b)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/28/2/b)

[^key-cae376b6fa3bae1960d95351c0b093ba]: S. 87 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(c)](https://www.legislation.gov.uk/wsi/2018/33/article/2/c)

[^key-cbace0cc81c01ab9941fe34dcc2b8a2d]: Words in Pt. 5 Ch. 2 heading inserted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 23](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/23)

[^key-cbf9b1d2446c57707e264cbc80d60791]: S. 40 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-cca2ad60b7e3256f4e312dc1e4fa3a3a]: Words in [s. 128(1)](https://www.legislation.gov.uk/anaw/2016/6/section/128/1) omitted (1.4.2018) by virtue of [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 47(a)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/47/a); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-cd51e46ac4e728f09baab083cea620f3]: [S. 44(1)(c)](https://www.legislation.gov.uk/anaw/2016/6/section/44/1/c)[(d)](https://www.legislation.gov.uk/anaw/2016/6/section/44/1/d) inserted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 10(b)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/10/b)

[^key-cd6803f4995c9a169c21fc4ca8a948cb]: S. 104 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(c)](https://www.legislation.gov.uk/wsi/2018/33/article/2/c)

[^key-cd7a1a83d5ed302d7cd13d066b4a3385]: S. 103(8) inserted (25.1.2018) by [Landfill Disposals Tax (Wales) Act 2017 (anaw 3)](https://www.legislation.gov.uk/anaw/2017/3), [ss. 59(2)](https://www.legislation.gov.uk/anaw/2017/3/section/59/2), [97(2)](https://www.legislation.gov.uk/anaw/2017/3/section/97/2); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(s)](https://www.legislation.gov.uk/wsi/2018/35/article/2/s)

[^key-ce7c15c477f72ccbfecead6cc04ea50c]: S. 187 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(j)](https://www.legislation.gov.uk/wsi/2018/33/article/2/j)

[^key-cf2ecf13bfcd0ba9fcea40f718514e48]: S. 45(1A) inserted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 11(2)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/11/2)

[^key-cff953e3e8d0bb91894d08b35067cd84]: Word in [s. 145(2)](https://www.legislation.gov.uk/anaw/2016/6/section/145/2) inserted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 55](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/55); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-d0d2d0bfc9f8114d2d921eb032beed4d]: Words in s. 181B(5) renumbered as s. 181B(5)(a) (1.4.2018) by [Landfill Disposals Tax (Wales) Act 2017 (anaw 3)](https://www.legislation.gov.uk/anaw/2017/3), [ss. 44(4)(a)](https://www.legislation.gov.uk/anaw/2017/3/section/44/4/a), [97(2)](https://www.legislation.gov.uk/anaw/2017/3/section/97/2); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 3](https://www.legislation.gov.uk/wsi/2018/35/article/3)

[^key-d113284198ca41a09b7323440dcc5609]: S. 140 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-d1c00a0f0a19aefe90c23f792a61ef2d]: S. 108 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(c)](https://www.legislation.gov.uk/wsi/2018/33/article/2/c)

[^key-d304fd757be16c888e532d0adba39c0b]: Words in [s. 40](https://www.legislation.gov.uk/anaw/2016/6/section/40) substituted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 9](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/9); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-d37ad2f295dfaeb5658471c15a8ceb9a]: S. 151(1)(c)(ii) and word inserted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 36(2)(b)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/36/2/b)

[^key-d3ae055264108127a476cd922ff95477]: S. 64 modified (1.4.2018) by [The Tax Collection and Management (Reimbursement Arrangements) (Wales) Regulations 2018 (S.I. 2018/88)](https://www.legislation.gov.uk/wsi/2018/88), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2018/88/regulation/1/2), [3](https://www.legislation.gov.uk/wsi/2018/88/regulation/3)

[^key-d3b2b3d4d74501100156b0b5e567169f]: S. 70 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-d56d140a2cf26ed409507222efcc7a56]: S. 186 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(j)](https://www.legislation.gov.uk/wsi/2018/33/article/2/j)

[^key-d5891eacb090a2efd96120e301d5b045]: S. 165 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(h)](https://www.legislation.gov.uk/wsi/2018/33/article/2/h)

[^key-d5e596b13cbeb625ea70e683deb26967]: S. 132 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-d6ddbca786acb15d1f7eb27a7d0c24cc]: S. 159 and cross-heading omitted (25.1.2018) by virtue of [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 59](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/59); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 2(b)(ii)](https://www.legislation.gov.uk/wsi/2018/34/article/2/b/ii)

[^key-d72e8b4624f4bab784c6b4ad5f01055e]: S. 164 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(h)](https://www.legislation.gov.uk/wsi/2018/33/article/2/h)

[^key-d7c4a258ed176c6dd9a126cb9eb4ae9e]: Words in s. 45(2) renumbered as s. 45(2)(a) (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 11(3)(a)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/11/3/a)

[^key-d7df03816c00499d41ae0807a99a4b42]: Word in [s. 118 cross-heading](https://www.legislation.gov.uk/anaw/2016/6/part/5/chapter/2/crossheading/penalty-for-failure-to-make-tax-return) inserted (19.9.2025) by [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [s. 67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1), [Sch. 2 para. 38](https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/38)

[^key-d826b672de41a0f12cd0699dd97803f1]: S. 79 applied (with modifications) (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 7 para. 43(4)](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/43/4); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-d8ed90aa13158ab321dae24e6a57eab4]: [S. 18(1)(za)](https://www.legislation.gov.uk/anaw/2016/6/section/18/1/za) inserted (19.9.2025) by [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [s. 67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1), [Sch. 2 para. 24](https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/24)

[^key-d9b3bc600be799334dc21ea23f462e8c]: S. 115 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(c)](https://www.legislation.gov.uk/wsi/2018/33/article/2/c)

[^key-da2c5229df35edb43bca0852d962e9ee]: S. 75 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-da4b0dfcb5234d23da81b1540138c781]: S. 45 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-daa019f98be0292c0bc71696e80752a4]: [S. 12(2)(e)](https://www.legislation.gov.uk/anaw/2016/6/section/12/2/e) inserted (19.9.2025) by [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [s. 67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1), [Sch. 2 para. 22(b)](https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/22/b)

[^key-dbf84d13752642e60bad9a21b7474579]: [S. 38A](https://www.legislation.gov.uk/anaw/2016/6/section/38A) inserted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 6](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/6); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-dc0d12d51f0116dfdcdd2b165e6018aa]: S. 139 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-dc95dd5de219c78df45b696fb5f15ff1]: Act: power to modify conferred (9.9.2022) by [Welsh Tax Acts etc. (Power to Modify) Act 2022 (asc 2)](https://www.legislation.gov.uk/asc/2022/2), [ss. 1](https://www.legislation.gov.uk/asc/2022/2/section/1), [9](https://www.legislation.gov.uk/asc/2022/2/section/9) (with [s. 2(4)-(6)](https://www.legislation.gov.uk/asc/2022/2/section/2/4))

[^key-de0d9d61beb189d008dbf9b1fa1b9c00]: S. 127 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-dee82af8f1e8ce23bb6bb6430b100c65]: S. 179 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(i)](https://www.legislation.gov.uk/wsi/2018/33/article/2/i)

[^key-def2c30d52cebd131bb71923e258f1a1]: S. 59 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-df06c7b518e4035d07faa882b298529e]: [S. 58(5)](https://www.legislation.gov.uk/anaw/2016/6/section/58/5) inserted (19.9.2025) by [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [s. 67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1), [Sch. 2 para. 33](https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/33)

[^key-dfd4d662aca517edb79bd1f59dfdb374]: S. 122ZA inserted (1.4.2018) by [Landfill Disposals Tax (Wales) Act 2017 (anaw 3)](https://www.legislation.gov.uk/anaw/2017/3), [ss. 76](https://www.legislation.gov.uk/anaw/2017/3/section/76), [97(2)](https://www.legislation.gov.uk/anaw/2017/3/section/97/2); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 3](https://www.legislation.gov.uk/wsi/2018/35/article/3)

[^key-e0cbd5f98983c5c45972c7c9f4417717]: S. 111 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(c)](https://www.legislation.gov.uk/wsi/2018/33/article/2/c)

[^key-e13cbfa6007b379ff7ec8821c4be183e]: Word in [s. 100(5)](https://www.legislation.gov.uk/anaw/2016/6/section/100/5) omitted (1.4.2018) by virtue of [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 21(a)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/21/a)

[^key-e2e596c3299fc9a7896808e7cd399945]: S. 151(3)(ii) and word inserted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 36(3)(b)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/36/3/b)

[^key-e2f008f41bee58a441f3db931eecb6e4]: S. 154A inserted (25.1.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 56](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/56); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 2(b)(ii)](https://www.legislation.gov.uk/wsi/2018/34/article/2/b/ii)

[^key-e3632b0424c11fe4f76b252ae40e0105]: S. 91 applied (with modifications) (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 7 para. 43(6)](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/43/6); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-e54792eb44433e01d9665b19c4cb160c]: Words in [s. 69(1)](https://www.legislation.gov.uk/anaw/2016/6/section/69/1) substituted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 30](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/30); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-e64cdc473fd171c6bc5047d3a46f8bca]: S. 108(4A) inserted (25.1.2018) by [Landfill Disposals Tax (Wales) Act 2017 (anaw 3)](https://www.legislation.gov.uk/anaw/2017/3), [s. 97(2)](https://www.legislation.gov.uk/anaw/2017/3/section/97/2), [Sch. 4 para. 7(e)](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/7/e); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(z)(i)](https://www.legislation.gov.uk/wsi/2018/35/article/2/z/i)

[^key-e70f5cbfa2599724f6b2f608a3d00e3a]: Word in s. 45(1)(a) substituted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 13(a)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/13/a); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-e748f117db69ee7d8986ce645350d0ce]: [S. 84A](https://www.legislation.gov.uk/anaw/2016/6/section/84A) inserted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 19](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/19)

[^key-e78e749852ef3e1f32d3655b5148ccf1]: S. 50 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-e83dab42959c83acc7dab21223a27dc5]: Word in s. 38(2) substituted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 5(b)(i)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/5/b/i); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-e918d2ff370fcb4a08e879035e775f76]: Word in [s. 118 heading](https://www.legislation.gov.uk/anaw/2016/6/part/5/chapter/2/crossheading/penalty-for-failure-to-make-tax-return) inserted (19.9.2025) by [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [s. 67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1), [Sch. 2 para. 39(a)](https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/39/a)

[^key-e95b6cc676f9abfdaf9ee7957fde04ea]: S. 20 in force at 18.10.2017 by [S.I. 2017/954](https://www.legislation.gov.uk/wsi/2017/954), [art. 2](https://www.legislation.gov.uk/wsi/2017/954/article/2)

[^key-ea722eb60958cfe11b9f0751581f54a3]: S. 102 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(c)](https://www.legislation.gov.uk/wsi/2018/33/article/2/c)

[^key-eaf166208e122791c5326d47fa100dc4]: S. 38(6) omitted (1.4.2018) by virtue of [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 5(f)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/5/f); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-ebbe8e331c2d5fd59218ccf683ab7a95]: S. 97 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(c)](https://www.legislation.gov.uk/wsi/2018/33/article/2/c)

[^key-ed8724af341547985d8c95eb46b8dc4f]: S. 69(3)(4) in force at 18.10.2017 by [S.I. 2017/954](https://www.legislation.gov.uk/wsi/2017/954), [art. 2](https://www.legislation.gov.uk/wsi/2017/954/article/2)

[^key-edb49015fffec7a083ffada7cf560bc9]: S. 121 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-eea6ee7f4f21b186bdc6e4b5b905781c]: Words in [s. 58(4)](https://www.legislation.gov.uk/anaw/2016/6/section/58/4) inserted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 18(d)(i)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/18/d/i); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-ef0939e19c50735c4f537535ec1808a3]: Words in [s. 127(5)](https://www.legislation.gov.uk/anaw/2016/6/section/127/5) substituted (19.9.2025) by [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [s. 67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1), [Sch. 2 para. 47(b)](https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/47/b)

[^key-ef1bf3661db818048948760d9e0553b6]: Words in s. 59(7) inserted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 16(6)(b)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/16/6/b)

[^key-ef2ebfd26af772acae53308920f19846]: [S. 157B](https://www.legislation.gov.uk/anaw/2016/6/section/157B) inserted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 37](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/37)

[^key-f092f394b960e6aff8aa7e4d7d84fbc9]: Words in [s. 120(2)](https://www.legislation.gov.uk/anaw/2016/6/section/120/2) substituted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 41(b)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/41/b); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-f0c89f146c3525b0fb60fcdb85d20f99]: S. 180 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(i)](https://www.legislation.gov.uk/wsi/2018/33/article/2/i)

[^key-f165f45cb31b20f3b81f9283735ce0fc]: Words in s. 190(1) substituted (25.1.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 68(a)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/68/a); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 2(b)(v)](https://www.legislation.gov.uk/wsi/2018/34/article/2/b/v)

[^key-f1d6c423c2e2bfe33e7ef37a942912f0]: Words in [s. 25(1)](https://www.legislation.gov.uk/anaw/2016/6/section/25/1) inserted (19.9.2025) by [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [s. 67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1), [Sch. 2 para. 26(a)](https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/26/a)

[^key-f239bad065fcbdeae3f9ad794656f705]: Words in s. 45(5) substituted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 13(b)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/13/b); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-f25851c355350aa071ec3c62930a307c]: S. 15 in force at 18.10.2017 by [S.I. 2017/954](https://www.legislation.gov.uk/wsi/2017/954), [art. 2](https://www.legislation.gov.uk/wsi/2017/954/article/2)

[^key-1a88ce092c47c47137b5b047308383bb]: S. 16 in force at 18.10.2017 by [S.I. 2017/954](https://www.legislation.gov.uk/wsi/2017/954), [art. 2](https://www.legislation.gov.uk/wsi/2017/954/article/2)

[^key-f2c09c66d8f8be8ed52885b0c03ddcca]: Words in [s. 67(11)](https://www.legislation.gov.uk/anaw/2016/6/section/67/11) omitted (31.12.2020) by virtue of [The Welsh Tax Acts (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/833)](https://www.legislation.gov.uk/wsi/2019/833), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2019/833/regulation/1/2), [5(4)(a)](https://www.legislation.gov.uk/wsi/2019/833/regulation/5/4/a); [2020 c. 1](https://www.legislation.gov.uk/ukpga/2020/1), [Sch. 5 para. 1(1)](https://www.legislation.gov.uk/ukpga/2020/1/schedule/5/paragraph/1/1)

[^key-f3589dee213759ae308ab802ed3715e5]: Words in s. 193 inserted (25.1.2018) by [Landfill Disposals Tax (Wales) Act 2017 (anaw 3)](https://www.legislation.gov.uk/anaw/2017/3), [s. 97(2)](https://www.legislation.gov.uk/anaw/2017/3/section/97/2), [Sch. 4 para. 20](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/20); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(z)(iii)](https://www.legislation.gov.uk/wsi/2018/35/article/2/z/iii)

[^key-f39ceb3802bb5da615c890c17047c9f5]: Words in s. 135(1) inserted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 32(2)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/32/2)

[^key-f422af0979e3e1b1ed693b450c781671]: S. 38(7) omitted (1.4.2018) by virtue of [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 5(f)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/5/f); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-f4563e1d64707465c6ecabeaf4b1bada]: Word in [s. 120 heading](https://www.legislation.gov.uk/anaw/2016/6/part/5/chapter/2/crossheading/penalty-for-failure-to-make-tax-return) inserted (19.9.2025) by [Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)](https://www.legislation.gov.uk/asc/2025/5), [s. 67(1)](https://www.legislation.gov.uk/asc/2025/5/section/67/1), [Sch. 2 para. 41(a)](https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/41/a)

[^key-f47410e62526aebdc062da7952a608c6]: S. 57 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-f47f8cf874b7ca577c20ad191c1387a0]: S. 182 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(i)](https://www.legislation.gov.uk/wsi/2018/33/article/2/i)

[^key-f4f7bb8002f782e05ee6524612eb4a9c]: Words in s. 122(3) Table A1 substituted (1.4.2024) by [The Landfill Disposals Tax (Tax Rates) (Amendment) and Tax Collection and Management (Wales) Act 2016 (Miscellaneous Amendments) (Wales) Regulations 2024 (S.I. 2024/367)](https://www.legislation.gov.uk/wsi/2024/367), [regs. 1](https://www.legislation.gov.uk/wsi/2024/367/regulation/1), [5](https://www.legislation.gov.uk/wsi/2024/367/regulation/5)

[^key-f66dab17dcf5bef11e42cfc2ec87e872]: [S. 128(4A)](https://www.legislation.gov.uk/anaw/2016/6/section/128/4A) inserted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 28(4)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/28/4)

[^key-f6ab66a303c9b31a45848a400885e769]: S. 38(1)(b) substituted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 5(a)(ii)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/5/a/ii); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-f6b2a35433b80d74613cc804299613ac]: S. 172 in force at 25.1.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 2(i)](https://www.legislation.gov.uk/wsi/2018/33/article/2/i)

[^key-f6b89d2a9e37ff1f96ab7d6ff9e2018d]: Words in [s. 52(5)](https://www.legislation.gov.uk/anaw/2016/6/section/52/5) substituted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 16](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/16); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-f7609744637bf09200bd2d09169f34df]: S. 38(5) substituted (1.4.2018) by [Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)](https://www.legislation.gov.uk/anaw/2017/1), [s. 81(2)](https://www.legislation.gov.uk/anaw/2017/1/section/81/2)[(3)](https://www.legislation.gov.uk/anaw/2017/1/section/81/3), [Sch. 23 para. 5(e)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/5/e); [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)

[^key-f7e9c78565f7f4ace186918c90398dcc]: Word in s. 161(2) omitted (1.4.2018) by virtue of [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 40(2)(a)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/40/2/a)

[^key-f840f572149acf46de283493b2d7fb08]: Words in s. 161(4)(b) substituted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 40(3)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/40/3)

[^key-f8d6db79402a0a931c045ecfa54ad0c8]: S. 122(2) substituted (1.4.2018) by [Landfill Disposals Tax (Wales) Act 2017 (anaw 3)](https://www.legislation.gov.uk/anaw/2017/3), [ss. 75](https://www.legislation.gov.uk/anaw/2017/3/section/75), [97(2)](https://www.legislation.gov.uk/anaw/2017/3/section/97/2); [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 3](https://www.legislation.gov.uk/wsi/2018/35/article/3)

[^key-f9721b1e4740a89ea0e0103e2ef1330e]: Word in [s. 81D](https://www.legislation.gov.uk/anaw/2016/6/section/81D) omitted (1.4.2018) by virtue of [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 17(a)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/17/a)

[^key-f97df1c91dbd3f35e44cd9a70f03dab3]: S. 125 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-f9a379234364804897f7a25e82763c45]: [S. 132(2)(d)](https://www.legislation.gov.uk/anaw/2016/6/section/132/2/d) and word inserted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 30(b)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/30/b)

[^key-fa099a3c10aa01e255b66510205440d1]: S. 30 in force at 1.4.2018 by [S.I. 2018/33](https://www.legislation.gov.uk/wsi/2018/33), [art. 3](https://www.legislation.gov.uk/wsi/2018/33/article/3)

[^key-fc58ca74ecb146febb5c958304a18e0d]: [S. 181J](https://www.legislation.gov.uk/anaw/2016/6/section/181J) inserted (1.4.2018) by [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 45](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/45)

[^key-fd76a8ab18d39f06eb56b59690ba319f]: Word in [s. 129(2)](https://www.legislation.gov.uk/anaw/2016/6/section/129/2) omitted (1.4.2018) by virtue of [The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)](https://www.legislation.gov.uk/wsi/2018/101), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2018/101/regulation/1/2), [Sch. para. 29(a)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/29/a)

[^key-fd91f408c1c70a19a3bd27cf39231298]: S. 23 in force at 18.10.2017 by [S.I. 2017/954](https://www.legislation.gov.uk/wsi/2017/954), [art. 2](https://www.legislation.gov.uk/wsi/2017/954/article/2)

[^key-ff2888fb594687a6b9133c16448b6ce8]: S. 17 in force at 18.10.2017 by [S.I. 2017/954](https://www.legislation.gov.uk/wsi/2017/954), [art. 2](https://www.legislation.gov.uk/wsi/2017/954/article/2)