LegalizeReform history
Tax Collection and Management (Wales) Act 2016
13 versions
· 2016-04-25
2025-09-19
Tax Collection and Management (Wales) Act 2016
2024-07-12
Tax Collection and Management (Wales) Act 2016
2024-04-01
Tax Collection and Management (Wales) Act 2016
2024-01-01
Tax Collection and Management (Wales) Act 2016
2023-02-07
Tax Collection and Management (Wales) Act 2016
2022-09-09
Tax Collection and Management (Wales) Act 2016
2020-12-31
Tax Collection and Management (Wales) Act 2016
2018-04-01
Tax Collection and Management (Wales) Act 2016
Changes on 2018-04-01
@@ -11,6 +11,8 @@
- (a) Part 2 establishes the Welsh Revenue Authority and makes provision about its organisation and main functions;
- (b) Part 3 makes provision about the assessment of devolved taxes;
- (ba) Part 3A makes provision about counteracting avoidance arrangements in relation to devolved taxes;
- (c) Part 4 makes provision about the Welsh Revenue Authority's investigatory powers, including provision about notices requiring information and the inspection of premises;
@@ -743,13 +745,13 @@
- (d) determinations by WRA of devolved tax due where no tax return is made;
- (e) assessments by WRA of devolved tax due where there is no enquiry;
- (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;
- (g) the making of claims.
### CHAPTER 2 — TAXPAYER DUTIES TO KEEP AND PRESERVE RECORDS
### CHAPTER 2 — ... DUTIES TO KEEP AND PRESERVE RECORDS
#### Duty to keep and preserve records
@@ -757,261 +759,777 @@
- (1) A person who is required to make a tax return must—
- (a) keep any records that may be needed to enable the person to make a correct and complete tax return, and
- (a) keep any records that may be needed to enable the person to demonstrate that the tax return is correct and complete, and
- (b) preserve any records that may be needed for that purpose.
- (2) The records must be preserved until the end of the later of the relevant date and the date on which—
- (a) an enquiry into the tax return is completed (see section 50), or
- (b) if there is no enquiry, the enquiry period ends (see section 43(1A)).
- (3) The ““relevant date”” is the sixth anniversary of whichever is the later of—
- (a) the filing date, and
- (b) if the return has been made and subsequently amended under section 41, the date on which notice of amendment is given under that section.
- (3A) But if WRA specifies an earlier date under this subsection, the “*"relevant date”*” means the date specified.
- (4) Different dates may be specified for different purposes under subsection (3A).
- (5) In this Chapter, “*"records”*” includes supporting documents (for example, accounts, books, deeds, contracts, vouchers and receipts).
- (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Preservation of information etc.
##### 39
- (1) The duty under section 38 or 38A to preserve records may be satisfied—
- (a) by preserving them in any form and by any means, or
- (b) by preserving the information contained in them in any form and by any means, subject to any conditions or exceptions prescribed by regulations made by the Welsh Ministers.
- (2) But this is subject to any requirement specified under section 21(7) (water discount record) or 43(2) (landfill disposals tax summary) of LDTA.
### CHAPTER 3 — TAX RETURNS
### Filing date
#### Meaning of “filing date”
##### 40
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.
### Amendment and correction of tax returns
#### Amendment of tax return by taxpayer
##### 41
- (1) A person who has made a tax return may amend it by giving notice to WRA.
- (2) An amendment under this section must be made before the end of the period of 12 months beginning with the relevant date (referred to in section 42 as the “amendment period”).
- (3) The relevant date is the filing date.
- (3A) But if the Welsh Ministers prescribe another date in regulations under this subsection, the relevant date is that date.
- (4) This section is subject to sections 45(3) and 50.
#### Correction of tax return by WRA
##### 42
- (1) WRA may correct any obvious error or omission in a tax return.
- (2) A correction under this section—
- (a) is made by issuing a notice to the person who made the tax return, and
- (b) is regarded as effecting an amendment of the tax return.
- (3) The reference in subsection (1) to an error includes, for instance, an arithmetical mistake or an error of principle.
- (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.
- (5) A correction under this section has no effect if the person who made the tax return rejects it by—
- (a) during the amendment period, amending the tax return under section 41 so as to reject the correction, or
- (b) after that period, giving a notice rejecting the correction.
- (6) A notice under subsection (5)(b) must be given to WRA before the end of the period of 3 months beginning with the day on which the notice of correction is issued.
### CHAPTER 4 — WRA ENQUIRIES
### Notice and scope of enquiry
#### Notice of enquiry
##### 43
- (1) WRA may enquire into a tax return if it issues notice of the intention to do so (a “notice of enquiry”) to the person who made the tax return before the end of the enquiry period (but see subsection (1B)).
- (1A) The enquiry period for a tax return is the period of 12 months beginning with the relevant date.
- (1B) But WRA may enquire into a tax return after the expiry of the enquiry period if—
- (a) the tax return is made in respect of a land transaction,
- (b) after the tax return is made, a further return is made in respect of the same land transaction,
- (c) WRA has issued a notice of enquiry into the further return, and
- (d) WRA believes it is necessary to enquire into the tax return mentioned in paragraph (a).
- (2) For the purposes of subsection (1A), the relevant date is—
- (a) if the tax return was made after the filing date, the day on which the tax return was made, or
- (b) otherwise, the filing date,
but if the tax return is amended under section 41, the relevant date is the day on which the amendment was made.
- (3) A tax return that has been the subject of one notice under this section may not be the subject of another, except a notice issued
- (a) as a result of an amendment of the tax return under section 41, or
- (b) by virtue of subsection (1B).
- (4) In subsection (1B), “*"further return”*” means a further return made under LTTA.
#### Scope of enquiry
##### 44
- (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,
- (c) to the question whether the person who made the tax return is entitled to a tax credit claimed in the tax return, or
- (d) to the amount of tax credit to which the person is entitled.
- (2) But if a notice of enquiry is issued as a result of the amendment of a tax return under section 41 after an enquiry into the tax return has been completed, the enquiry is limited to—
- (a) matters to which the amendment relates, and
- (b) matters affected by the amendment.
### Amendment of tax return during enquiry
#### Amendment of tax return during enquiry to prevent loss of tax
##### 45
- (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,
WRA may by notice issued to the person who made the return amend it to make good the insufficiency.
- (1A) If, during the period when an enquiry into a tax return is in progress, WRA forms the opinion—
- (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,
WRA may by notice issued to the person who made the return amend it so that the amount claimed is no longer excessive.
- (2) If the enquiry is one that is limited by section 44(2) to matters arising from an amendment of the tax return,
- (a) subsection (1) applies only so far as the insufficiency is attributable to the amendment , and
- (b) subsection (1A) applies only so far as the excessive amount is attributable to the amendment.
- (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.
- (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—
- (a) beginning with the day on which notice of enquiry into the tax return is issued, and
- (b) ending with the day on which the enquiry is completed (see section 50).
### Referral during enquiry
#### Referral of questions to tribunal during enquiry
##### 46
- (1) At any time when an enquiry is in progress the person who made the tax return and WRA may jointly refer any question arising in connection with the subject-matter of the tax return to the tribunal.
- (2) The tribunal must determine any question referred to it.
- (3) More than one referral may be made under this section in relation to an enquiry.
#### Withdrawal of referral
##### 47
WRA or the person who made the tax return may withdraw a referral made under section 46.
#### Effect of referral on enquiry
##### 48
- (1) While proceedings on a referral under section 46 are in progress in relation to an enquiry—
- (a) no closure notice may be issued in relation to the enquiry (see section 50), and
- (b) no application may be made for a direction to issue a closure notice (see section 51).
- (2) Proceedings on a referral are in progress where—
- (a) a referral has been made and has not been withdrawn, and
- (b) the question referred has not been finally determined.
#### Effect of determination
##### 49
- (1) A determination under section 46 is binding on the parties to the referral in the same way, and to the same extent, as a decision on a preliminary issue in an appeal.
- (2) WRA must take the determination into account—
- (a) in reaching conclusions on the enquiry, and
- (b) in the formulation of any amendments of the tax return that may be required to give effect to those conclusions.
- (3) The question determined may not be reopened on an appeal, except to the extent that it could be reopened if it had been determined as a preliminary issue in an appeal.
### Completion of enquiry
#### Completion of enquiry
##### 50
- (1) An enquiry is completed when WRA issues a notice (a “closure notice”) to the person who made the tax return stating—
- (a) that the enquiry is complete, and
- (b) the conclusions reached in the enquiry.
- (2) A closure notice must either—
- (a) state that in WRA's opinion no amendment of the tax return is required, or
- (b) make the amendments of the tax return required to give effect to WRA's conclusions.
- (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.
#### Direction to complete enquiry
##### 51
- (1) The person who made the tax return may make an application to the tribunal for a direction that a closure notice is to be issued within a specified period.
- (2) The tribunal must give a direction unless satisfied that WRA has reasonable grounds for not giving a closure notice within that period.
### CHAPTER 5 — WRA DETERMINATIONS
#### Determination of tax chargeable if no tax return made
##### 52
- (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
- (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.
- (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.
- (6) No WRA determination may be made more than 4 years after the relevant date.
- (7) The relevant date is—
- (a) the relevant filing date, or
- (b) such other date as the Welsh Ministers may by regulations prescribe.
#### Determination superseded by tax return
##### 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.
- (2) But subsection (1) does not apply to a tax return made—
- (a) more than 4 years after the power to make a WRA determination first became exercisable, or
- (b) more than 12 months after the day on which the notice of the determination was issued,
whichever is the later.
- (3) Where—
- (a) proceedings have been begun for the recovery of any devolved 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.
### CHAPTER 6 — WRA ASSESSMENTS
### Assessment of loss of tax or of excessive repayment
#### Assessment where loss of tax
##### 54
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.
#### 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.
- (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.
#### References to “WRA assessment”
##### 56
In this Act, “*WRA assessment*” means an assessment under section 54 , 55 or 55A.
### Making WRA assessments
#### References to the “taxpayer”
##### 57
In sections 58 to 61, “*taxpayer*” means—
- (a) in relation to a WRA assessment under section 54, the person chargeable to the devolved tax,
- (b) in relation to a WRA assessment under section 55 or 55A, the person mentioned there.
#### Conditions for making WRA assessments
##### 58
- (1) A WRA assessment—
- (a) may be made only in the four cases specified in subsections (2), (3), (3A) and (3B) , and
- (b) may not be made in the circumstances specified in subsection (4).
- (2) The first case is where the situation mentioned in section 54 or 55 was brought about carelessly or deliberately by—
- (a) the taxpayer,
- (b) a person acting on the taxpayer's behalf, or
- (c) a person who was a partner in the same partnership as the taxpayer.
- (3) The second case is where—
- (a) a tax return has been made,
- (b) WRA has ceased to be entitled to issue a notice of enquiry into the return, or has completed its enquiries into it, and
- (c) at the time when WRA ceased to be so entitled or completed those enquiries, it could not reasonably have been expected to be aware of the situation mentioned in section 54 or 55 on the basis of information made available to WRA before that time.
- (3A) The third case is where WRA makes an adjustment under the general anti-avoidance rule (see Part 3A, in particular section 81E).
- (3B) The fourth case is where WRA has come to the view that a situation described in section 55A has arisen.
- (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
- (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.
#### Time limits for WRA assessments
##### 59
- (1) No WRA assessment may be made more than 4 years after the relevant date in any case involving a situation mentioned in section 54, 55 or 55A(a) or (b).
- (2) But a WRA assessment of a taxpayer in any case involving a situation mentioned in section 54 , 55 or 55A(a) or (b) brought about carelessly by the taxpayer or a related person may be made up to 6 years after the relevant date.
- (3) And a WRA assessment of a taxpayer in any case involving a situation mentioned in section 54 , 55 or 55A(a) or (b) brought about deliberately by the taxpayer or a related person may be made up to 20 years after the relevant date.
- (4) A WRA assessment under section 55 is not out of time if it is made within the period of 12 months beginning with the day on which the repayment in question was made.
- (4A) No WRA assessment may be made in a case involving a situation mentioned in section 55A(c)—
- (a) if WRA has issued a notice to the taxpayer requiring payment of the amount in question, after the period of 12 months beginning with the day after that by which the payment was required, and
- (b) otherwise, after the period of 12 months beginning with the day on which WRA became aware that the taxpayer was required to pay the amount in question.
- (5) If the taxpayer has died—
- (a) any WRA assessment on the personal representatives must be made before the end of the period of 4 years beginning with the date of the death, and
- (b) a WRA assessment is not to be made in respect of a relevant date more than 6 years before that date.
- (6) Any objection to the making of a WRA assessment on the ground that the time limit for making it has expired can only be made on a review of or appeal against the assessment.
- (7) In this section—
- “*related person*” (“**person cysylltiedig**”), in relation to the taxpayer, means—a person acting on the taxpayer's behalf, ora person who was a partner in the same partnership as the taxpayer;
- “*relevant date*” (“**dyddiad perthnasol**”) , in relation to a WRA assessment in a case involving a situation mentioned in section 54 or 55, means—if a tax return has not been made, the date by which WRA believes a tax return was required to be made,if a tax return was made after the filing date, the day on which the tax return was made, orotherwise, the filing date.
- “relevant date” (*“dyddiad perthnasol*”), in relation to a WRA assessment in a case involving a situation mentioned in section 55A(a) or (b), means—where the tax credit in question was claimed in a tax return made on or before the filing date, the filing date;where the tax credit in question was claimed in a tax return made after the filing date, the day on which the tax return was made;where the tax credit in question was claimed by any other means, the day on which the claim was made.
#### Situations brought about carelessly or deliberately
##### 60
- (1) This section applies for the purposes of sections 58 and 59.
- (2) A situation is brought about carelessly by a person if the person fails to take reasonable care to avoid bringing about that situation.
- (3) Where—
- (a) information is provided to WRA,
- (b) the person who provided the information, or the person on whose behalf it was provided, discovers some time later that the information was inaccurate, and
- (c) that person fails to take reasonable steps to inform WRA,
any situation brought about by the inaccuracy is to be treated as having been brought about carelessly by that person.
- (4) References to a situation brought about deliberately by a person include a situation brought about as a result of a deliberate inaccuracy in a document given to WRA.
#### Assessment procedure
##### 61
- (1) Notice of a WRA assessment must be issued to the taxpayer.
- (2) The amount payable in accordance with a WRA assessment must be paid before the end of the period of 30 days beginning with the day on which the notice of the assessment is issued.
- (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### CHAPTER 7 — RELIEF IN CASE OF EXCESSIVE ASSESSMENT OR OVERPAID TAX
### Double assessment
#### Claim for relief in case of double assessment
##### 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.
### Overpaid tax etc.
#### Claim for relief for overpaid tax etc.
##### 63
- (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.
- (2) The person may make a claim to WRA for the amount to be repaid or discharged.
- (3) Where this section applies, WRA is not liable to give relief except as provided in this Part or by or under any other provision of the Welsh Tax Acts.
- (4) For the purposes of this section and sections 63A to 81, an amount paid by one person on behalf of another is treated as paid by the other person.
### Unjustified enrichment
#### Disallowing claims for relief under section 63 due to unjustified enrichment
##### 64
WRA need not give effect to a claim for relief made under section 63 or 63A if, or to the extent that, repayment or discharge of the amount would unjustly enrich the claimant.
#### Unjustified enrichment: further provision
##### 65
- (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
- (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—
- (a) of whether or to what extent the repayment or discharge of an amount to the taxpayer would enrich the taxpayer, or
- (b) of whether or to what extent any enrichment of the taxpayer would be unjust.
- (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 EU legislation (whether or not still in force) which relates to the devolved tax or to any matter connected with it, or
- (b) any notice published by WRA under or for the purposes of any such enactment.
#### Unjustified enrichment: reimbursement arrangements
##### 66
- (1) The Welsh Ministers may by regulations make provision for reimbursement arrangements made by any person to be disregarded for the purposes of section 64 except where the arrangements—
- (a) contain such provision as may be prescribed by the regulations, and
- (b) are supported by such undertakings to comply with the provisions of the arrangements as may be required by the regulations to be given to WRA.
- (2) In this section, “*reimbursement arrangements*” means any arrangements for the purposes of a claim under section 63 or 63A which—
- (a) are made by any person for the purpose of securing that the person is not unjustly enriched by the repayment or discharge of any amount in pursuance of the claim, and
- (b) provide for the reimbursement of persons who have for practical purposes borne the whole or any part of the cost of the original payment of that amount to WRA.
- (3) The provision that may be prescribed by regulations under this section to be contained in reimbursement arrangements includes in particular—
- (a) provision requiring a reimbursement for which the arrangements provide to be made within such period after the repayment to which it relates as may be specified in the regulations;
- (b) provision for the repayment of amounts to WRA where those amounts are not reimbursed in accordance with the arrangements;
- (c) provision requiring interest paid by WRA on any amount repaid by it to be treated in the same way as that amount for the purposes of any requirement under the arrangements to make reimbursement or to repay WRA;
- (d) provision requiring such records relating to the carrying out of the arrangements as may be described in the regulations to be kept and produced to WRA.
- (4) Regulations under this section may impose obligations on persons specified in the regulations—
- (a) to make the repayments to WRA that they are required to make in pursuance of any provisions contained in any reimbursement arrangements by virtue of subsection (3)(b) or (c);
- (b) to comply with any requirements contained in any such arrangements by virtue of subsection (3)(d).
- (5) Regulations under this section may make provision for the form and manner in which, and the times at which, undertakings are to be given to WRA in accordance with the regulations and any such provision may allow for those matters to be determined by WRA in accordance with the regulations.
- (6) Regulations under this section may make provision for penalties where a person breaches an obligation imposed by virtue of subsection (4).
- (7) The regulations may in particular make provision—
- (a) about the circumstances in which liability to a penalty is incurred;
- (b) about the amounts of penalties;
- (c) for fixed penalties, daily penalties and penalties calculated by reference to the amount of repayments which the person would have been liable to make to WRA if the obligation had been breached;
- (d) about the procedure for assessing penalties;
- (e) about reviews of or appeals against penalties;
- (f) about enforcing penalties.
- (8) But the regulations may not create criminal offences.
- (9) Regulations made by virtue of subsection (6) may amend any enactment (including this Act).
- (10) Regulations so made do not apply to a failure beginning before the day on which the regulations come into force.
### Other grounds for disallowing claims
#### Cases in which WRA need not give effect to a claim
##### 67
- (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—
- (a) a mistake in a claim or election, or
- (b) a mistake consisting of making, or failing to make, a claim or election.
- (2A) In subsection (2), “*"election”*” means an election made under paragraph 3, 5 or 12 of Schedule 15 to LTTA (social housing reliefs).
- (3) Case 2 is where the claimant is or will be able to seek relief by taking other steps under this Part.
- (4) Case 3 is where the claimant—
- (a) could have sought relief by taking such steps within a period that has now expired, and
- (b) knew or ought reasonably to have known, before the end of that period, that such relief was available.
- (5) Case 4 is where the claim is made on grounds that—
- (a) have been put to the tribunal in the course of an appeal by the claimant relating to the amount paid or liable to be paid, or
- (b) have been put to WRA in the course of a review by the claimant relating to the amount paid or liable to be paid that is treated as having been determined by the tribunal by virtue of section 184.
- (6) Case 5 is where the claimant knew, or ought reasonably to have known, of the grounds for the claim before the latest of the following—
- (a) the day on which a relevant appeal in the course of which the ground could have been put forward was determined by the tribunal (or is treated as having been so determined);
- (b) the day on which the claimant withdrew a relevant appeal to the tribunal;
- (c) the end of the period in which the claimant was entitled to make a relevant appeal to the tribunal.
- (7) In subsection (6), “*relevant appeal*” means an appeal by the claimant relating to the amount paid or liable to be paid.
- (8) Case 6 is where the amount in question was paid or is liable to be paid—
- (a) in consequence of proceedings enforcing the payment of that amount brought against the claimant by WRA, or
- (b) in accordance with an agreement between the claimant and WRA settling such proceedings.
- (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
- (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, in the circumstances in question, the charge to devolved tax is contrary to—
- (a) 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, or
- (b) the provisions of any subsequent treaty replacing the provisions mentioned in paragraph (a).
- (12) Case 8 is where—
- (a) the claim is made in respect of an amount of landfill disposals tax, and
- (b) an amount of landfill disposals tax that the claimant is required to pay has not been paid.
### CHAPTER 8 — PROCEDURE FOR MAKING CLAIMS ETC.
#### Making claims
##### 68
- (1) A claim under section 62 , 63 or 63A must be made in such form as WRA may determine.
- (2) The form of claim must provide for a declaration to the effect that all the particulars given in the form are correctly stated to the best of the claimant's information and belief.
- (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;
- (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.
- (5) A claim under section 63 may not be made by being included in a tax return.
#### Duty to keep and preserve records
##### 69
- (1) A person making a claim under section 62 , 63 or 63A must—
- (a) have kept any records that are needed to enable the person to make a correct and complete claim, and
- (b) preserve those records in accordance with this section.
- (2) The records must be preserved until the end of the later of the relevant day and the day on which—
- (a) an enquiry into the tax return is completed (see section 50), or
- (b) if there is no enquiry, WRA ceases to have power to enquire into the tax return (see section 43).
- (3) “*The relevant day*” means—
- (a) the sixth anniversary of the day on which the tax return is made or, if the tax return is amended, of the day on which notice of the amendment is given under section 41, or
- (b) any earlier day that may be specified by WRA.
- (4) Different days may be specified for different purposes under subsection (3)(b).
- (5) The records required to be kept and preserved under this section include—
- (a) details of any relevant transaction (including relevant instruments relating to any transaction: in particular, any contract or conveyance, and any supporting maps, plans or similar documents);
- (b) details of any activity subject to devolved tax;
- (c) records of relevant payments, receipts and financial arrangements.
- (6) The Welsh Ministers may by regulations—
- (a) provide that the records required to be kept and preserved under this section do, or do not, include records of a description prescribed by the regulations;
- (2) The records must be preserved until the latest of the following—
- (a) (except where paragraph (b) or (c) applies) the end of the period of 12 months beginning with the day on which the claim was made;
- (b) where there is an enquiry into the claim, or into an amendment of the claim, the day on which the enquiry is completed;
- (c) where the claim is amended and there is no enquiry into the amendment, the day on which WRA ceases to have power to enquire into the amendment.
- (3) The Welsh Ministers may by regulations—
- (a) provide that the records required to be kept and preserved under this section include, or do not include, records of a description prescribed by the regulations;
- (b) prescribe descriptions of supporting documents that are required to be kept under this section.
- (7) Regulations under this section may make provision by reference to things specified in a notice published by WRA in accordance with the regulations (and not withdrawn by a subsequent notice).
- (8) “*Supporting documents*” includes accounts, books, deeds, contracts, vouchers and receipts.
- (4) Regulations under this section may make provision by reference to things specified in a notice published by WRA in accordance with the regulations (and not withdrawn by a subsequent notice).
- (5) “*Supporting documents*” includes accounts, books, deeds, contracts, vouchers and receipts.
#### Preservation of information etc.
##### 39
- (1) The duty under section 38 or 38A to preserve records may be satisfied—
##### 70
The duty under section 69 to preserve records may be satisfied—
- (a) by preserving them in any form and by any means, or
- (b) by preserving the information contained in them in any form and by any means, subject to any conditions or exceptions prescribed by regulations made by the Welsh Ministers.
- (2) But this is subject to any requirement specified under section 21(7) (water discount record) or 43(2) (landfill disposals tax summary) of LDTA.
### CHAPTER 3 — TAX RETURNS
### Filing date
#### Meaning of “filing date”
##### 40
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.
### Amendment and correction of tax returns
#### Amendment of tax return by taxpayer
##### 41
- (1) A person who has made a tax return may amend it by giving notice to WRA.
- (2) An amendment under this section must be made before the end of the period of 12 months beginning with the relevant date (referred to in section 42 as the “amendment period”).
- (3) The relevant date is—
- (a) the filing date, or
- (b) such other date as the Welsh Ministers may by regulations prescribe.
- (4) This section is subject to sections 45(3) and 50.
#### Correction of tax return by WRA
##### 42
- (1) WRA may correct any obvious error or omission in a tax return.
- (2) A correction under this section—
- (a) is made by issuing a notice to the person who made the tax return, and
- (b) is regarded as effecting an amendment of the tax return.
- (3) The reference in subsection (1) to an error includes, for instance, an arithmetical mistake or an error of principle.
- (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.
- (5) A correction under this section has no effect if the person who made the tax return rejects it by—
- (a) during the amendment period, amending the tax return so as to reject the correction, or
- (b) after that period, giving a notice rejecting the correction.
- (6) A notice under subsection (5)(b) must be given to WRA before the end of the period of 3 months beginning with the day on which the notice of correction is issued.
### CHAPTER 4 — WRA ENQUIRIES
### Notice and scope of enquiry
#### Amendment of claim by claimant
##### 71
- (1) A person who has made a claim under section 62 , 63 or 63A may amend the claim by giving notice to WRA.
- (2) No such amendment may be made—
- (a) more than 12 months after the day on which the claim was made, or
- (b) if WRA issues a notice under section 74, during the period—
- (i) beginning with the day on which the notice is issued, and
- (ii) ending with the day on which the enquiry under that section is completed.
#### Correction of claim by WRA
##### 72
- (1) WRA may by issuing notice to the claimant amend a claim so as to correct obvious errors or omissions in the claim (whether errors of principle, arithmetical mistakes or otherwise).
- (2) No such correction may be made—
- (a) more than 9 months after the day on which the claim was made, or
- (b) if WRA issues a notice under section 74, during the period—
- (i) beginning with the day on which notice is issued, and
- (ii) ending with the day on which the enquiry under that section is completed.
- (3) A correction under this section has no effect if, within the period of 3 months beginning with the day following that on which the notice of correction is issued, the claimant gives a notice to WRA rejecting the correction.
#### Giving effect to claims and amendments
##### 73
- (1) As soon as practicable after a claim is made, amended or corrected—
- (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.
- (2) Where WRA enquires into a claim or amendment—
- (a) subsection (1) does not apply until a closure notice is issued under section 75, and then it applies subject to section 77, but
- (b) WRA may at any time before then give effect to the claim or amendment, on a provisional basis, to such extent as it thinks fit.
#### Notice of enquiry
##### 43
- (1) WRA may enquire into a tax return if it issues notice of the intention to do so (a “notice of enquiry”) to the person who made the tax return before the end of the enquiry period (but see subsection (1B)).
- (1A) The enquiry period for a tax return is the period of 12 months beginning with the relevant date.
- (1B) But WRA may enquire into a tax return after the expiry of the enquiry period if—
- (a) the tax return is made in respect of a land transaction,
- (b) after the tax return is made, a further return is made in respect of the same land transaction,
- (c) WRA has issued a notice of enquiry into the further return, and
- (d) WRA believes it is necessary to enquire into the tax return mentioned in paragraph (a).
- (2) For the purposes of subsection (1A), the relevant date is—
- (a) if the tax return was made after the filing date, the day on which the tax return was made, or
- (b) otherwise, the filing date,
but if the tax return is amended under section 41, the relevant date is the day on which the amendment was made.
- (3) A tax return that has been the subject of one notice under this section may not be the subject of another, except a notice issued
- (a) as a result of an amendment of the tax return under section 41, or
- (b) by virtue of subsection (1B).
- (4) In subsection (1B), “*"further return”*” means a further return made under LTTA.
#### Scope of enquiry
##### 44
- (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,
- (c) to the question whether the person who made the tax return is entitled to a tax credit claimed in the tax return, or
- (d) to the amount of tax credit to which the person is entitled.
- (2) But if a notice of enquiry is issued as a result of the amendment of a tax return under section 41 after an enquiry into the tax return has been completed, the enquiry is limited to—
- (a) matters to which the amendment relates, and
- (b) matters affected by the amendment.
### Amendment of tax return during enquiry
#### Amendment of tax return during enquiry to prevent loss of tax
##### 45
- (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,
WRA may by notice issued to the person who made the return amend it to make good the insufficiency.
- (1A) If, during the period when an enquiry into a tax return is in progress, WRA forms the opinion—
- (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,
WRA may by notice issued to the person who made the return amend it so that the amount claimed is no longer excessive.
- (2) If the enquiry is one that is limited by section 44(2) to matters arising from an amendment of the tax return,
- (a) subsection (1) applies only so far as the insufficiency is attributable to the amendment , and
- (b) subsection (1A) applies only so far as the excessive amount is attributable to the amendment.
- (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.
- (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—
- (a) beginning with the day on which notice of enquiry into the tax return is issued, and
- (b) ending with the day on which the enquiry is completed (see section 50).
### Referral during enquiry
#### Referral of questions to tribunal during enquiry
##### 46
- (1) At any time when an enquiry is in progress the person who made the tax return and WRA may jointly refer any question arising in connection with the subject-matter of the tax return to the tribunal.
- (2) The tribunal must determine any question referred to it.
- (3) More than one referral may be made under this section in relation to an enquiry.
#### Withdrawal of referral
##### 47
WRA or the person who made the tax return may withdraw a referral made under section 46.
#### Effect of referral on enquiry
##### 48
- (1) While proceedings on a referral under section 46 are in progress in relation to an enquiry—
- (a) no closure notice may be issued in relation to the enquiry (see section 50), and
- (b) no application may be made for a direction to issue a closure notice (see section 51).
- (2) Proceedings on a referral are in progress where—
- (a) a referral has been made and has not been withdrawn, and
- (b) the question referred has not been finally determined.
#### Effect of determination
##### 49
- (1) A determination under section 46 is binding on the parties to the referral in the same way, and to the same extent, as a decision on a preliminary issue in an appeal.
- (2) WRA must take the determination into account—
- (a) in reaching conclusions on the enquiry, and
- (b) in the formulation of any amendments of the tax return that may be required to give effect to those conclusions.
- (3) The question determined may not be reopened on an appeal, except to the extent that it could be reopened if it had been determined as a preliminary issue in an appeal.
### Completion of enquiry
##### 74
- (1) WRA may enquire into a person's claim or amendment of a claim if it issues to the claimant notice of its intention to do so (a “notice of enquiry”) before the end of the period of 12 months beginning with the day after the day on which the claim or amendment was made.
- (2) A claim or amendment that has been the subject of one notice of enquiry may not be the subject of another.
#### Completion of enquiry
##### 50
- (1) An enquiry is completed when WRA issues a notice (a “closure notice”) to the person who made the tax return stating—
##### 75
- (1) An enquiry is completed when WRA issues a notice (a “closure notice”) to the claimant stating—
- (a) that the enquiry is complete, and
@@ -1019,576 +1537,58 @@
- (2) A closure notice must either—
- (a) state that in WRA's opinion no amendment of the tax return is required, or
- (b) make the amendments of the tax return required to give effect to WRA's conclusions.
- (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 chargeable 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.
- (a) state that in the opinion of WRA no amendment of the claim is required, or
- (b) if in WRA's opinion the claim is insufficient or excessive, amend the claim so as to make good or eliminate the deficiency or excess.
- (3) In the case of an enquiry into an amendment of a claim, subsection (2)(b) applies only so far as the deficiency or excess is attributable to the amendment.
#### Direction to complete enquiry
##### 51
- (1) The person who made the tax return may make an application to the tribunal for a direction that a closure notice is to be issued within a specified period.
- (2) The tribunal must give a direction unless satisfied that WRA has reasonable grounds for not giving a closure notice within that period.
### CHAPTER 5 — WRA DETERMINATIONS
#### Determination of tax chargeable if no tax return made
##### 52
##### 76
- (1) The claimant may make an application to the tribunal for a direction that a closure notice is to be issued within a specified period.
- (2) The tribunal must give a direction unless satisfied that WRA has reasonable grounds for not issuing a closure notice within the specified period.
#### Giving effect to amendments under section 75
##### 77
- (1) Within 30 days after the day on which a notice under section 75(2)(b) is issued WRA must give effect to the amendment by making such adjustment as may be necessary, whether—
- (a) by way of assessment on the claimant, or
- (b) by discharge or repayment of devolved tax.
- (2) An assessment made under subsection (1) is not out of time if it is made within the time mentioned in that subsection.
#### Time limit for making claims
##### 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.
#### The claimant: partnerships
##### 79
- (1) This section is about the application of section 63 in a case where either—
- (a) (in a case falling within section 63(1)(a)) the person paid the amount in question in the capacity of a partner in a partnership, or
- (b) (in a case falling within section 63(1)(b)) the assessment was made on, or the determination related to the liability of, the person in such a capacity.
- (2) In such a case, only a relevant person who has been nominated to do so by all of the relevant persons may make a claim under section 63 in respect of the amount in question.
- (3) The relevant persons are the persons who would have been liable as partners to pay the amount in question had the payment been due or (in a case falling within section 63(1)(b)) had the assessment or determination been correctly made.
#### Assessment of claimant in connection with claim
##### 80
- (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
- (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.
- (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.
- (6) No WRA determination may be made more than 4 years after the relevant date.
- (7) The relevant date is—
- (a) the relevant filing date, or
- (b) such other date as the Welsh Ministers may by regulations prescribe.
#### Determination superseded by tax return
##### 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.
- (2) But subsection (1) does not apply to a tax return made—
- (a) more than 4 years after the power to make a WRA determination first became exercisable, or
- (b) more than 12 months after the day on which the notice of the determination was issued,
whichever is the later.
- (3) Where—
- (a) proceedings have been begun for the recovery of any devolved 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.
### CHAPTER 6 — WRA ASSESSMENTS
### Assessment of loss of tax or of excessive repayment
#### Assessment where loss of tax
##### 54
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.
#### 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.
- (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.
#### References to “WRA assessment”
##### 56
In this Act, “*WRA assessment*” means an assessment under section 54 , 55 or 55A.
### Making WRA assessments
#### References to the “taxpayer”
##### 57
In sections 58 to 61, “*taxpayer*” means—
- (a) in relation to a WRA assessment under section 54, the person chargeable to the devolved tax,
- (b) in relation to a WRA assessment under section 55, the person mentioned there.
#### Conditions for making WRA assessments
##### 58
- (1) A WRA assessment—
- (a) may be made only in the two cases specified in subsections (2) and (3), and
- (b) may not be made in the circumstances specified in subsection (4).
- (2) The first case is where the situation mentioned in section 54 or 55 was brought about carelessly or deliberately by—
- (a) the taxpayer,
- (b) a person acting on the taxpayer's behalf, or
- (c) a person who was a partner in the same partnership as the taxpayer.
- (3) The second case is—
- (a) where WRA has ceased to be entitled to issue a notice of enquiry into a tax return, or has completed its enquiries into a tax return, and
- (b) at the time when it ceased to be so entitled or completed those enquiries, it could not reasonably have been expected to be aware of the situation mentioned in section 54 or 55 on the basis of information made available to it before that time.
- (4) No WRA assessment may be made if—
- (a) the situation mentioned in section 54 or 55 is attributable to a mistake in the tax return as to the basis on which the devolved 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.
#### Time limits for WRA assessments
##### 59
- (1) No WRA assessment may be made more than 4 years after the relevant date in any case involving a situation mentioned in section 54, 55 or 55A(a) or (b).
- (2) But a WRA assessment of a taxpayer in any case involving a situation mentioned in section 54 , 55 or 55A(a) or (b) brought about carelessly by the taxpayer or a related person may be made up to 6 years after the relevant date.
- (3) And a WRA assessment of a taxpayer in any case involving a situation mentioned in section 54 , 55 or 55A(a) or (b) brought about deliberately by the taxpayer or a related person may be made up to 20 years after the relevant date.
- (4) A WRA assessment under section 55 is not out of time if it is made within the period of 12 months beginning with the day on which the repayment in question was made.
- (4A) No WRA assessment may be made in a case involving a situation mentioned in section 55A(c)—
- (a) if WRA has issued a notice to the taxpayer requiring payment of the amount in question, after the period of 12 months beginning with the day after that by which the payment was required, and
- (b) otherwise, after the period of 12 months beginning with the day on which WRA became aware that the taxpayer was required to pay the amount in question.
- (5) If the taxpayer has died—
- (a) any WRA assessment on the personal representatives must be made before the end of the period of 4 years beginning with the date of the death, and
- (b) a WRA assessment is not to be made in respect of a relevant date more than 6 years before that date.
- (6) Any objection to the making of a WRA assessment on the ground that the time limit for making it has expired can only be made on a review of or appeal against the assessment.
- (7) In this section—
- “*related person*” (“**person cysylltiedig**”), in relation to the taxpayer, means—a person acting on the taxpayer's behalf, ora person who was a partner in the same partnership as the taxpayer;
- “*relevant date*” (“**dyddiad perthnasol**”) , in relation to a WRA assessment in a case involving a situation mentioned in section 54 or 55, means—if a tax return has not been made, the date by which WRA believes a tax return was required to be made,if a tax return was made after the filing date, the day on which the tax return was made, orotherwise, the filing date.
- “relevant date” (*“dyddiad perthnasol*”), in relation to a WRA assessment in a case involving a situation mentioned in section 55A(a) or (b), means—where the tax credit in question was claimed in a tax return made on or before the filing date, the filing date;where the tax credit in question was claimed in a tax return made after the filing date, the day on which the tax return was made;where the tax credit in question was claimed by any other means, the day on which the claim was made.
#### Situations brought about carelessly or deliberately
##### 60
- (1) This section applies for the purposes of sections 58 and 59.
- (2) A situation is brought about carelessly by a person if the person fails to take reasonable care to avoid bringing about that situation.
- (3) Where—
- (a) information is provided to WRA,
- (b) the person who provided the information, or the person on whose behalf it was provided, discovers some time later that the information was inaccurate, and
- (c) that person fails to take reasonable steps to inform WRA,
any situation brought about by the inaccuracy is to be treated as having been brought about carelessly by that person.
- (4) References to a situation brought about deliberately by a person include a situation brought about as a result of a deliberate inaccuracy in a document given to WRA.
#### Assessment procedure
##### 61
- (1) Notice of a WRA assessment must be issued to the taxpayer.
- (2) The amount payable in accordance with a WRA assessment must be paid before the end of the period of 30 days beginning with the day on which the notice of the assessment is issued.
- (3) After notice of the assessment has been issued to the taxpayer, the assessment may not be altered except in accordance with the express provisions of any enactment.
### CHAPTER 7 — RELIEF IN CASE OF EXCESSIVE ASSESSMENT OR OVERPAID TAX
### Double assessment
#### Claim for relief in case of double assessment
##### 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.
### Overpaid tax etc.
#### Claim for relief for overpaid tax etc.
##### 63
- (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.
- (2) The person may make a claim to WRA for the amount to be repaid or discharged.
- (3) Where this section applies, WRA is not liable to give relief except as provided in this Part or by or under any other provision of the Welsh Tax Acts.
- (4) For the purposes of this section and sections 63A to 81, an amount paid by one person on behalf of another is treated as paid by the other person.
### Unjustified enrichment
#### Disallowing claims for relief under section 63 due to unjustified enrichment
##### 64
WRA need not give effect to a claim for relief made under section 63 or 63A if, or to the extent that, repayment or discharge of the amount would unjustly enrich the claimant.
#### Unjustified enrichment: further provision
##### 65
- (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
- (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—
- (a) of whether or to what extent the repayment or discharge of an amount to the taxpayer would enrich the taxpayer, or
- (b) of whether or to what extent any enrichment of the taxpayer would be unjust.
- (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 EU legislation (whether or not still in force) which relates to the devolved tax or to any matter connected with it, or
- (b) any notice published by WRA under or for the purposes of any such enactment.
#### Unjustified enrichment: reimbursement arrangements
##### 66
- (1) The Welsh Ministers may by regulations make provision for reimbursement arrangements made by any person to be disregarded for the purposes of section 64 except where the arrangements—
- (a) contain such provision as may be prescribed by the regulations, and
- (b) are supported by such undertakings to comply with the provisions of the arrangements as may be required by the regulations to be given to WRA.
- (2) In this section, “*reimbursement arrangements*” means any arrangements for the purposes of a claim under section 63 which—
- (a) are made by any person for the purpose of securing that the person is not unjustly enriched by the repayment or discharge of any amount in pursuance of the claim, and
- (b) provide for the reimbursement of persons who have for practical purposes borne the whole or any part of the cost of the original payment of that amount to WRA.
- (3) The provision that may be prescribed by regulations under this section to be contained in reimbursement arrangements includes in particular—
- (a) provision requiring a reimbursement for which the arrangements provide to be made within such period after the repayment to which it relates as may be specified in the regulations;
- (b) provision for the repayment of amounts to WRA where those amounts are not reimbursed in accordance with the arrangements;
- (c) provision requiring interest paid by WRA on any amount repaid by it to be treated in the same way as that amount for the purposes of any requirement under the arrangements to make reimbursement or to repay WRA;
- (d) provision requiring such records relating to the carrying out of the arrangements as may be described in the regulations to be kept and produced to WRA.
- (4) Regulations under this section may impose obligations on persons specified in the regulations—
- (a) to make the repayments to WRA that they are required to make in pursuance of any provisions contained in any reimbursement arrangements by virtue of subsection (3)(b) or (c);
- (b) to comply with any requirements contained in any such arrangements by virtue of subsection (3)(d).
- (5) Regulations under this section may make provision for the form and manner in which, and the times at which, undertakings are to be given to WRA in accordance with the regulations and any such provision may allow for those matters to be determined by WRA in accordance with the regulations.
- (6) Regulations under this section may make provision for penalties where a person breaches an obligation imposed by virtue of subsection (4).
- (7) The regulations may in particular make provision—
- (a) about the circumstances in which liability to a penalty is incurred;
- (b) about the amounts of penalties;
- (c) for fixed penalties, daily penalties and penalties calculated by reference to the amount of repayments which the person would have been liable to make to WRA if the obligation had been breached;
- (d) about the procedure for assessing penalties;
- (e) about reviews of or appeals against penalties;
- (f) about enforcing penalties.
- (8) But the regulations may not create criminal offences.
- (9) Regulations made by virtue of subsection (6) may amend any enactment (including this Act).
- (10) Regulations so made do not apply to a failure beginning before the day on which the regulations come into force.
### Other grounds for disallowing claims
#### Cases in which WRA need not give effect to a claim
##### 67
- (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—
- (a) a mistake in a claim or election, or
- (b) a mistake consisting of making, or failing to make, a claim or election.
- (2A) In subsection (2), “*"election”*” means an election made under paragraph 3, 5 or 12 of Schedule 15 to LTTA (social housing reliefs).
- (3) Case 2 is where the claimant is or will be able to seek relief by taking other steps under this Part.
- (4) Case 3 is where the claimant—
- (a) could have sought relief by taking such steps within a period that has now expired, and
- (b) knew or ought reasonably to have known, before the end of that period, that such relief was available.
- (5) Case 4 is where the claim is made on grounds that—
- (a) have been put to the tribunal in the course of an appeal by the claimant relating to the amount paid or liable to be paid, or
- (b) have been put to WRA in the course of a review by the claimant relating to the amount paid or liable to be paid that is treated as having been determined by the tribunal by virtue of section 184.
- (6) Case 5 is where the claimant knew, or ought reasonably to have known, of the grounds for the claim before the latest of the following—
- (a) the day on which a relevant appeal in the course of which the ground could have been put forward was determined by the tribunal (or is treated as having been so determined);
- (b) the day on which the claimant withdrew a relevant appeal to the tribunal;
- (c) the end of the period in which the claimant was entitled to make a relevant appeal to the tribunal.
- (7) In subsection (6), “*relevant appeal*” means an appeal by the claimant relating to the amount paid or liable to be paid.
- (8) Case 6 is where the amount in question was paid or is liable to be paid—
- (a) in consequence of proceedings enforcing the payment of that amount brought against the claimant by WRA, or
- (b) in accordance with an agreement between the claimant and WRA settling such proceedings.
- (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
- (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, in the circumstances in question, the charge to devolved tax is contrary to—
- (a) 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, or
- (b) the provisions of any subsequent treaty replacing the provisions mentioned in paragraph (a).
- (12) Case 8 is where—
- (a) the claim is made in respect of an amount of landfill disposals tax, and
- (b) an amount of landfill disposals tax that the claimant is required to pay has not been paid.
### CHAPTER 8 — PROCEDURE FOR MAKING CLAIMS ETC.
#### Making claims
##### 68
- (1) A claim under section 62 , 63 or 63A must be made in such form as WRA may determine.
- (2) The form of claim must provide for a declaration to the effect that all the particulars given in the form are correctly stated to the best of the claimant's information and belief.
- (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;
- (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.
- (5) A claim under section 63 may not be made by being included in a tax return.
#### Duty to keep and preserve records
##### 69
- (1) A person making a claim under section 62 or 63 must—
- (a) have kept any records that are needed to enable the person to make a correct and complete claim, and
- (b) preserve those records in accordance with this section.
- (2) The records must be preserved until the latest of the following—
- (a) (except where paragraph (b) or (c) applies) the end of the period of 12 months beginning with the day on which the claim was made;
- (b) where there is an enquiry into the claim, or into an amendment of the claim, the day on which the enquiry is completed;
- (c) where the claim is amended and there is no enquiry into the amendment, the day on which WRA ceases to have power to enquire into the amendment.
- (3) The Welsh Ministers may by regulations—
- (a) provide that the records required to be kept and preserved under this section include, or do not include, records of a description prescribed by the regulations;
- (b) prescribe descriptions of supporting documents that are required to be kept under this section.
- (4) Regulations under this section may make provision by reference to things specified in a notice published by WRA in accordance with the regulations (and not withdrawn by a subsequent notice).
- (5) “*Supporting documents*” includes accounts, books, deeds, contracts, vouchers and receipts.
#### Preservation of information etc.
##### 70
The duty under section 69 to preserve records may be satisfied—
- (a) by preserving them in any form and by any means, or
- (b) by preserving the information contained in them in any form and by any means, subject to any conditions or exceptions prescribed by regulations made by the Welsh Ministers.
#### Amendment of claim by claimant
##### 71
- (1) A person who has made a claim under section 62 , 63 or 63A may amend the claim by giving notice to WRA.
- (2) No such amendment may be made—
- (a) more than 12 months after the day on which the claim was made, or
- (b) if WRA issues a notice under section 74, during the period—
- (i) beginning with the day on which the notice is issued, and
- (ii) ending with the day on which the enquiry under that section is completed.
#### Correction of claim by WRA
##### 72
- (1) WRA may by issuing notice to the claimant amend a claim so as to correct obvious errors or omissions in the claim (whether errors of principle, arithmetical mistakes or otherwise).
- (2) No such correction may be made—
- (a) more than 9 months after the day on which the claim was made, or
- (b) if WRA issues a notice under section 74, during the period—
- (i) beginning with the day on which notice is issued, and
- (ii) ending with the day on which the enquiry under that section is completed.
- (3) A correction under this section has no effect if, within the period of 3 months beginning with the day following that on which the notice of correction is issued, the claimant gives a notice to WRA rejecting the correction.
#### Giving effect to claims and amendments
##### 73
- (1) As soon as practicable after a claim is made, amended or corrected—
- (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.
- (2) Where WRA enquires into a claim or amendment—
- (a) subsection (1) does not apply until a closure notice is issued under section 75, and then it applies subject to section 77, but
- (b) WRA may at any time before then give effect to the claim or amendment, on a provisional basis, to such extent as it thinks fit.
#### Notice of enquiry
##### 74
- (1) WRA may enquire into a person's claim or amendment of a claim if it issues to the claimant notice of its intention to do so (a “notice of enquiry”) before the end of the period of 12 months beginning with the day after the day on which the claim or amendment was made.
- (2) A claim or amendment that has been the subject of one notice of enquiry may not be the subject of another.
#### Completion of enquiry
##### 75
- (1) An enquiry is completed when WRA issues a notice (a “closure notice”) to the claimant stating—
- (a) that the enquiry is complete, and
- (b) the conclusions reached in the enquiry.
- (2) A closure notice must either—
- (a) state that in the opinion of WRA no amendment of the claim is required, or
- (b) if in WRA's opinion the claim is insufficient or excessive, amend the claim so as to make good or eliminate the deficiency or excess.
- (3) In the case of an enquiry into an amendment of a claim, subsection (2)(b) applies only so far as the deficiency or excess is attributable to the amendment.
#### Direction to complete enquiry
##### 76
- (1) The claimant may make an application to the tribunal for a direction that a closure notice is to be issued within a specified period.
- (2) The tribunal must give a direction unless satisfied that WRA has reasonable grounds for not issuing a closure notice within the specified period.
#### Giving effect to amendments under section 75
##### 77
- (1) Within 30 days after the day on which a notice under section 75(2)(b) is issued WRA must give effect to the amendment by making such adjustment as may be necessary, whether—
- (a) by way of assessment on the claimant, or
- (b) by discharge or repayment of devolved tax.
- (2) An assessment made under subsection (1) is not out of time if it is made within the time mentioned in that subsection.
#### Time limit for making claims
##### 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.
#### The claimant: partnerships
##### 79
- (1) This section is about the application of section 63 in a case where either—
- (a) (in a case falling within section 63(1)(a)) the person paid the amount in question in the capacity of a partner in a partnership, or
- (b) (in a case falling within section 63(1)(b)) the assessment was made on, or the determination related to the liability of, the person in such a capacity.
- (2) In such a case, only a relevant person who has been nominated to do so by all of the relevant persons may make a claim under section 63 in respect of the amount in question.
- (3) The relevant persons are the persons who would have been liable as partners to pay the amount in question had the payment been due or (in a case falling within section 63(1)(b)) had the assessment or determination been correctly made.
#### Assessment of claimant in connection with claim
##### 80
- (1) This section applies where—
- (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
@@ -1695,9 +1695,9 @@
- (a) past, present and future liability to pay any devolved tax,
- (b) penalties, interest (including interest on penalties) 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,
- (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.
@@ -1941,10 +1941,14 @@
- (b) interest on devolved tax,
- (c) a penalty relating to devolved tax, or
- (c) a penalty relating to devolved tax, ...
- (d) interest on a penalty relating to devolved tax,
- (e) a payment in respect of a tax credit, or
- (f) interest on a payment in respect of a tax credit,
is payable by the debtor to WRA under an enactment or contract settlement.
- (3) Condition 2 is that WRA requires contact details for the debtor for the purpose of collecting that amount.
@@ -2089,9 +2093,13 @@
- (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, or
- (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.
- (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,
- (d) an amount of tax credit to which the person is not entitled may have been claimed, or
- (e) a claim for tax credit may be or have become excessive.
- (6) Where any partner in a partnership has made a tax return, this section has effect as if that return had been made by each of the partners.
@@ -2579,7 +2587,7 @@
- (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,
- (a) penalties relating to failures to make tax returns or to pay devolved tax or amounts payable in respect of tax credits,
- (b) penalties relating to inaccuracies,
@@ -2599,7 +2607,7 @@
- (e) the payment of those penalties.
### CHAPTER 2 — PENALTIES FOR FAILURE TO MAKE RETURNS OR PAY TAX
### 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
@@ -2607,13 +2615,15 @@
##### 118
A person 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 tax return is liable to a penalty of £100 if the person fails to make a tax return on or before the filing date.
- (2) But see section 118A for an exception to the rule above.
#### Penalty for failure to make tax return within 6 months from filing date
##### 119
- (1) A person 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 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.
- (2) The penalty is the greater of—
@@ -2625,25 +2635,25 @@
##### 120
- (1) A person 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 the greater of—
- (a) 100% of the amount of the devolved tax to which the person would have been liable if the tax return had been made, and
- (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 —
- (a) £300, or
- (b) a greater amount, not exceeding 95% of the amount of devolved tax to which the person would have been liable if the tax return had been made.
- (3) In any case not falling within subsection (2), the penalty is the greater of—
- (a) 5% of the amount of the devolved tax to which the person would have been liable if the tax return had been made, and
- (b) £300.
- (3) In any case not falling within subsection (2), the penalty is the greater of—
- (a) 5% of the amount of the devolved tax to which the person would have been liable if the tax return had been made, and
- (b) £300.
#### Reduction in penalty for failure to make tax return: disclosure
##### 121
- (1) WRA may reduce a penalty under section 118, 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 or 120 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—
@@ -2729,6 +2739,8 @@
- (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.
- (3) In subsection (1), the reference to reducing a penalty includes a reference to—
- (a) remitting a penalty entirely,
@@ -2875,9 +2887,9 @@
##### 130
- (1) The penalty for a deliberate inaccuracy is 100% of the potential lost revenue.
- (2) The penalty for a careless inaccuracy is 30% of the potential lost revenue.
- (1) The penalty for a deliberate inaccuracy is an amount not exceeding 100% of the potential lost revenue.
- (2) The penalty for a careless inaccuracy is an amount not exceeding 30% of the potential lost revenue.
#### Suspension of penalty for careless inaccuracy
@@ -2953,9 +2965,15 @@
- (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.
- (1A) A person is also liable to a penalty where—
- (a) a WRA assessment under section 55A understates the amount that the person is required to pay to WRA, 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.
- (2) In deciding what steps (if any) were reasonable, WRA must consider whether the person knew, or should have known, about the under-assessment.
- (3) The penalty payable under this section is 30% of the potential lost revenue.
- (3) The penalty payable under this section is an amount not exceeding 30% of the potential lost revenue.
- (4) In this section—
@@ -3333,7 +3351,13 @@
- (b) the failure or obstruction continues after the day on which a penalty notice is issued under section 153(1)(b) in respect of the penalty,
- (c) WRA has reason to believe that, as a result of the failure or obstruction, the amount of devolved tax that the person has paid, or is likely to pay, is significantly less than it would otherwise have been,
- (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
- (ii) the amount that the person has paid, or is likely to pay in respect of a tax credit,
is significantly less than it would otherwise have been,
- (d) before the end of the period of 12 months beginning with the relevant date, WRA makes an application to the Upper Tribunal for an additional penalty to be imposed on the person (see subsection (6)) and gives notice of the application to the person, and
@@ -3341,7 +3365,13 @@
- (2) The person is liable to a penalty of an amount determined by the Upper Tribunal.
- (3) In determining the amount, the Upper Tribunal must have regard to the amount of devolved tax which has not been, or is not likely to be, paid by the person.
- (3) In determining the amount, the Upper Tribunal must have regard to
- (i) the amount of devolved tax or
- (ii) the amount in respect of a tax credit,
which has not been, or is not likely to be, paid by the person.
- (4) Any penalty under this section is in addition to the penalty or penalties under section 146 or 147.
@@ -3497,6 +3527,8 @@
made in place of a tax return which was required to be made.
- (1A) This section also applies to an amount of landfill disposals tax charged by a charging notice issued under section 49 or 50 of LDTA.
- (2) If the amount is not paid before the late payment interest start date, the amount carries interest (referred to in this Part as “*"late payment interest”*”) at the late payment interest rate for the period—
- (a) beginning with the late payment interest start date, and
@@ -3509,6 +3541,8 @@
- (b) in the case of an amount falling within subsection (1)(c) the date after the filing date for the tax return which was required to be made.
- (c) in the case of an amount falling within subsection (1A), the date immediately after the end of the period specified in section 51 of LDTA.
- (4) But where section 160 applies the late payment interest start date is the date specified in that section.
#### Late payment interest: supplementary
@@ -3539,7 +3573,13 @@
- (1) This section applies if—
- (a) a person chargeable to an amount of devolved tax or penalty relating to devolved tax dies before the amount becomes payable, and
- (a) a person who is—
- (i) chargeable to an amount of devolved tax or penalty relating to devolved tax, or
- (ii) required to pay an amount in respect of a tax credit,
dies before the amount becomes payable, and
- (b) the executor or administrator is unable to pay the amount before obtaining probate or letters of administration or another document having equivalent effect under the law of a country or territory other than England and Wales in relation to the deceased person's estate.
@@ -3561,9 +3601,11 @@
- (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, or
- (b) an amount of penalty relating to devolved tax.
- (a) an amount of devolved tax, ...
- (b) an amount of penalty relating to devolved tax , or
- (c) an amount in respect of a tax credit.
- (3) If an amount to which this section applies is not repaid before the repayment interest start date, the amount carries interest (referred to in this Part as “*repayment interest*”) at the repayment interest rate for the period—
@@ -3575,7 +3617,7 @@
- (a) the day on which the relevant amount was paid to WRA, and
- (b) the day on which the amount mentioned in subsection (2)(a) or (b), in connection with which the relevant amount was paid, became payable to WRA.
- (b) the day on which the amount mentioned in subsection (2)(a), (b) or (c), in connection with which the relevant amount was paid, became payable to WRA.
- (5) Subsection (3)(a) applies even if the repayment interest start date is a non-business day within the meaning of section 92 of the Bills of Exchange Act 1882 (c. 61).
@@ -3631,7 +3673,11 @@
- (c) a penalty relating to devolved tax;
- (d) interest on a penalty relating to devolved tax.
- (d) interest on a penalty relating to devolved tax;
- (e) an amount payable in respect of a tax credit;
- (f) interest on an amount payable in respect of a tax credit.
#### Relevant amounts payable to WRA
@@ -3675,9 +3721,13 @@
- (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, 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 or penalty was required to be paid.
- (5) Where a relevant amount consists of interest on devolved tax or on a penalty, 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 or penalty was required to be paid.
- (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.
- (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).
- (5B) Where a relevant amount includes an amount treated as a postponed amount by virtue of section 181G, any postponement period in respect of that amount (as determined under that section) must be ignored in calculating the period of 12 months referred to in subsection (4) or (5).
- (6) The Welsh Ministers may by regulations increase the amount specified in subsection (1).
@@ -3745,13 +3795,19 @@
- (e) a decision to issue an information notice or to include a particular requirement in such a notice.
- (f) a decision to issue a notice under paragraph 14 of Schedule 16 to LTTA (recovery of group relief: notice requiring payment by another group company or controlling director);
- (g) a decision to issue a notice under paragraph 9 of Schedule 17 to that Act (recovery of reconstruction or acquisition relief: notice requiring payment by another group company or controlling director);
- (h) a decision relating to the method to be used by the operator of an authorised landfill site to determine the weight of material for the purposes of landfill disposals tax;
- (i) a decision relating to the registration of a person for the purposes of landfill disposals tax;
- (j) a decision relating to the designation of a non-disposal area for the purposes of landfill disposals tax;
- (k) a decision relating to the designation of a group of bodies corporate for the purposes of landfill disposals tax.
- (k) a decision relating to the designation of a group of bodies corporate for the purposes of landfill disposals tax;
- (l) a decision relating to a tax credit in respect of landfill disposals tax.
- (2A) In subsection (2), “*operator*”, “*authorised landfill site*”, “*registration*” and “*non-disposal area*” have the same meanings as in LDTA.
@@ -4009,13 +4065,13 @@
- (1) This section applies to a decision relating to a penalty to which a person may be liable.
- (2) Where WRA carries out a review in respect of the decision, section 154 does not apply to any amount of penalty that is disputed (a “disputed amount”).
- (2) Where WRA carries out a review in respect of the decision, the normal penalty payment date does not apply to any amount of penalty that is disputed (a “disputed amount”).
- (3) Where the review concludes that a disputed amount is payable, the person must pay that amount before the end of the period of 30 days beginning with the day on which notice is issued to the person under section 176(5) , (6) or (7) in relation to the review; but this is subject to subsection (4).
- (4) Where the person makes an appeal in respect of the decision—
- (a) section 154 does not apply to any disputed amount, and
- (a) the normal penalty payment date does not apply to any disputed amount, and
- (b) subsection (3) does not apply.
@@ -4028,6 +4084,12 @@
before the end of the period of 30 days beginning with the day of withdrawal.
- (6) Where it is finally determined, as a result of the appeal, that a disputed amount is payable, the person must pay that amount before the end of the period of 30 days beginning with the day on which the appeal is finally determined.
- (7) In this section, the “*normal penalty payment date*” means the date by which a penalty must be paid under—
- (a) section 154, or
- (b) section 70 of LDTA.
#### Disposal of reviews and appeals in respect of information notices
@@ -4175,7 +4237,7 @@
- (b) includes power to make different provision for different purposes.
- (2) A statutory instrument containing regulations under section 18(2), 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), 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.
@@ -4259,7 +4321,7 @@
- (2) In this Act—
- “*"buyer”*” (“*"*prynwr**”") has the same meaning as in LTTA;
- “*buyer*” (“**prynwr**") has the same meaning as in LTTA;
- “*contract settlement*” (“**setliad contract**”) means an agreement made in connection with any person's liability to make a payment to WRA under any enactment;
@@ -4273,27 +4335,29 @@
- “*landfill disposals tax*” (“**treth gwarediadau tirlenwi**”) has the same meaning as in LDTA;
- “*"land transaction”*” (“*"*trafodiad tir**”") has the same meaning as in LTTA;
- “*land transaction”* (“**trafodiad tir**") has the same meaning as in LTTA;
- “*LDTA*” (“**DTGT**”) means the Landfill Disposals Tax (Wales) Act 2017 (anaw 3);
- “*local authority*” (“**awdurdod lleol**”) means—a county council or county borough council in Wales,a district council or county council in England, a London borough council, the Common Council of the City of London or the Council of the Isles of Scilly,a council constituted under section 2 of the Local Government etc. (Scotland) Act 1994 (c. 39), ora district council in Northern Ireland;
- “*"LTTA”*” (“*"*DTTT**”") means the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 0);
- “*LTTA*” (“**DTTT**") means the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 0);
- “*notice*” (“**hysbysiad**”) means notice in writing;
- “*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;
- “*"TCEA”*” (“*"*DTLlG**”") means the Tribunals, Courts and Enforcement Act 2007 (c. 15);
- “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;
- “*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.
- “*"the Welsh Tax Acts”*” (“*"*Deddfau Trethi Cymru**”") means—this Act, ... LTTA , and LDTA.
- “*the Welsh Tax Act*” (“**Deddfau Trethi Cymru**”) means—this Act, ... LTTA , and LDTA.
#### Index of defined expressions
@@ -4323,730 +4387,1629 @@
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
#### Regulation of investigatory powers
#### Auditor General for Wales
#### Issue of notices by WRA
##### 63A
- (1) If—
- (a) by virtue of section 26(2) of LTTA the tax bands and tax rates specified in rejected regulations apply to a chargeable transaction, and
- (b) in consequence, the amount of land transaction tax chargeable in respect of the transaction is greater than the amount that would otherwise have been chargeable,
the buyer in the transaction may make a claim to WRA for the discharge or repayment of the amount of land transaction tax that would not have been chargeable had the rejected regulations not been made.
- (2) Where WRA decides to give effect to a claim under subsection (1) it must also discharge or repay any penalty or interest related to the amount of tax discharged or repaid.
- (3) Any penalty or interest is related to an amount of tax for this purpose to the extent that it—
- (a) is attributable to the amount, and
- (b) would not have been incurred but for the application to the transaction in question of the tax bands and tax rates specified in the rejected regulations.
- (4) A claim under subsection (1) must be made before the end of the period of 12 months beginning with the later of—
- (a) the date on which the rejected regulations cease to have effect, or
- (b) the filing date for a tax return containing an assessment of tax chargeable calculated using the tax bands and tax rates specified in the rejected regulations.
- (5) A claim under subsection (1) is to be treated as if it were an amendment made under section 41 to the assessment of tax chargeable contained in a tax return.
- (6) In this section—
- “*"chargeable transaction”*” (“*"*trafodiad trethadwy**”") has the meaning given by section 17 of LTTA;
- “*"rejected regulations”*” (“*"*rheoliadau a wrthodir**”") has the meaning given by section 26(1)(a) of that Act.
#### Information notices
#### Penalty for failure to make tax return on or before filing date
#### Late payment interest on penalties
#### Relevant amounts payable to WRA
#### Appealable decisions
#### Proceeds of crime
#### Regulation of investigatory powers
#### Regulations
## 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-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-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-0b911824da57c5d3e311b16c9b964773]: Words in [s. 127(5)](https://www.legislation.gov.uk/anaw/2016/6/section/127/5) 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. 46(a)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/46/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-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-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-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-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-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-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-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-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-2a4cde183880428c95aedab39f2fe80a]: Word in [s. 127(6)](https://www.legislation.gov.uk/anaw/2016/6/section/127/6) 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. 14(b)](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/14/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-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-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-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-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-327acafee86f1ad2d9f28834cb0b7590]: Words in [s. 127(6)](https://www.legislation.gov.uk/anaw/2016/6/section/127/6) 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. 46(b)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/46/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-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-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-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-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-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-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-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-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-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-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-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-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-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-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-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-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-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-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-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-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-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-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-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-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-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-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-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-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-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-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-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-9f83a784665a614749d3e360ca5f7096]: Word in [s. 127(5)](https://www.legislation.gov.uk/anaw/2016/6/section/127/5) 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. 14(a)](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/14/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-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-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-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-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-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-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-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-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-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-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-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-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-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-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-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-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-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-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-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-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-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-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-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-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-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-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-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)
##### 39A
The Welsh Ministers may by regulations provide that the records required to be kept and preserved under this Chapter do, or do not, include records of a description prescribed by the regulations.
##### 103A
- (1) If WRA has grounds for believing that the following conditions are met, WRA may enter a person's business premises and inspect—
- (a) the premises;
- (b) business assets that are on the premises;
- (c) relevant business documents that are on the premises (but see section 110).
- (2) The first condition is that the person is or has been involved in any capacity with a disposal of material that is or may be a taxable disposal.
- (3) The second condition is that the inspection of the premises is required for the purpose of checking the position of another person as regards landfill disposals tax in respect of the disposal concerned.
- (4) Subsections (2) to (7) of section 103 apply in respect of an inspection under this section as they apply in respect of an inspection under section 103(1).
- (5) In this section, “*relevant business documents*” means business documents that relate to matters relevant to the position of a person as regards landfill disposals tax.
- (6) The circumstances in which WRA is to be treated as having grounds for believing that the first condition is met include (for example) circumstances where WRA has grounds for believing that the person—
- (a) is, or has been, involved in any capacity with receiving, transporting or supplying any material for purposes connected with or preparatory to a disposal of material that is or may be a taxable disposal, or
- (b) is, or has been, involved in any capacity in subjecting any material to any procedure or use, or otherwise in dealing with or making arrangements in respect of any material, for purposes connected with or preparatory to a disposal of material that is or may be a taxable disposal.
- (7) An inspection of premises is not to be carried out under this section if WRA has the power to carry out the inspection under section 103B.
- (8) In this section—
- (a) references to a disposal of material include the carrying out of a specified landfill site activity in relation to material;
- (b) “*material*”, “*specified landfill site activity*” and “*taxable disposal*” have the same meanings as in LDTA.
##### 103B
- (1) This section applies if WRA has grounds for believing—
- (a) that a disposal of material that is or may be a taxable disposal has been made at a place that is not, and does not form part of, an authorised landfill site, and
- (b) that the inspection of premises within subsection (3) is required for one or more of the purposes listed in subsection (4).
- (2) WRA may enter the premises and inspect—
- (a) the premises, and
- (b) anything on the premises (including documents).
- (3) Premises are within this subsection if WRA has reason to believe that—
- (a) the disposal was made at them, or
- (b) the occupier of the premises meets, or may meet, the charging condition in respect of the disposal.
- (4) The purposes are—
- (a) determining whether the disposal was made at the premises;
- (b) identifying the nature or origin of the material disposed of;
- (c) identifying the date on which the disposal was made;
- (d) determining whether the disposal is a taxable disposal;
- (e) determining the weight of the material disposed of;
- (f) determining the amount of any proposed charge to tax under LDTA on the disposal;
- (g) identifying a person who meets, or may meet, the charging condition in respect of the disposal.
- (5) Subsections (2) to (7) of section 103 apply in respect of an inspection under this section as they apply in respect of an inspection under section 103(1).
- (6) In this section—
- (a) “*authorised landfill site*”, “*material*” and “*taxable disposal*” have the same meanings as in LDTA;
- (b) references to a person meeting the charging condition have the same meaning as in Chapter 2 of Part 4 of LDTA.
##### 154A
- (1) If a person liable to a penalty (““P””) has died, any penalty that could have been assessed on P may be assessed on the personal representatives of P.
- (2) Any penalty assessed accordingly is to be paid out of P's estate.
##### 157A
- (1) This section applies to an amount of penalty relating to devolved tax.
- (2) If the amount is not paid on or before the date by which it is required to be paid, the amount carries interest (referred to in this Part as “*"late payment interest”*”) at the late payment interest rate for the period—
- (a) beginning with the following day, and
- (b) ending with the date of payment.
- (3) But where section 160 applies, the late payment interest start date is the date specified in that section.
#### Overview of Act
#### Membership
#### Auditor General for Wales
#### Duty to keep and preserve records
##### 63A
- (1) If—
- (a) by virtue of section 26(2) of LTTA the tax bands and tax rates specified in rejected regulations apply to a chargeable transaction, and
- (b) in consequence, the amount of land transaction tax chargeable in respect of the transaction is greater than the amount that would otherwise have been chargeable,
the buyer in the transaction may make a claim to WRA for the discharge or repayment of the amount of land transaction tax that would not have been chargeable had the rejected regulations not been made.
- (2) Where WRA decides to give effect to a claim under subsection (1) it must also discharge or repay any penalty or interest related to the amount of tax discharged or repaid.
- (3) Any penalty or interest is related to an amount of tax for this purpose to the extent that it—
- (a) is attributable to the amount, and
- (b) would not have been incurred but for the application to the transaction in question of the tax bands and tax rates specified in the rejected regulations.
- (4) A claim under subsection (1) must be made before the end of the period of 12 months beginning with the later of—
- (a) the date on which the rejected regulations cease to have effect, or
- (b) the filing date for a tax return containing an assessment of tax chargeable calculated using the tax bands and tax rates specified in the rejected regulations.
- (5) A claim under subsection (1) is to be treated as if it were an amendment made under section 41 to the assessment of tax chargeable contained in a tax return.
##### 38A
- (1) This section applies in relation to a land transaction, other than a transaction of a type listed in section 65(4) of LTTA, in respect of which no tax return is required to be made.
- (2) The buyer in a land transaction in relation to which this section applies must—
- (a) keep any records that may be needed to enable the buyer to demonstrate that no tax return is required to be made, and
- (b) preserve any records that may be needed for that purpose.
- (3) The records must be preserved until the end of the relevant date.
- (4) The ““relevant date”” is the sixth anniversary of the effective date of the transaction.
- (5) But if WRA specifies an earlier date under this subsection, the ““relevant date”” is the date specified.
- (6) Different dates may be specified for different purposes under subsection (5).
- (7) In subsection (4), “*"effective date”*” has the same meaning as in LTTA.
##### 45A
- (1) This section applies if a person who has made a tax return amends it during the period when an enquiry into the return is in progress.
- (2) For the purposes of section 44 (scope of enquiry), the amendment is to be treated as something contained in the tax return.
- (3) The amendment takes effect on the day on which the enquiry is completed unless WRA states in the closure notice issued under section 50 that—
- (a) the amendment has been taken into account in formulating the amendments required to give effect to WRA's conclusions, or
- (b) WRA's conclusion is that the amendment is incorrect.
##### 55A
If WRA comes to the view that—
- (a) an amount of tax credit that has been set off against an amount of tax that a person would otherwise have been required to pay—
- (i) ought not to have been set off, or
- (ii) has become excessive,
- (b) an amount that has been paid to a person in respect of a tax credit—
- (i) ought not to have been paid, or
- (ii) has become excessive, or
- (c) an amount that a person is required to pay to WRA in respect of a tax credit has not been paid,
WRA may make an assessment of the amount that ought in its opinion to be paid to WRA in order to remedy that matter.
## PART 3A — GENERAL ANTI-AVOIDANCE RULE
### Overview
##### 81A
- (1) This Part makes provision for counteracting tax advantages arising from artificial tax avoidance arrangements, including provision—
- (a) about the meaning of ““tax avoidance arrangement””, ““artificial”” and ““tax advantage”” (sections 81B to 81D);
- (b) about WRA's power to make adjustments to counteract tax advantages and the steps to be taken by WRA in connection with such adjustments (sections 81E to 81G).
- (2) The rules in this Part are collectively to be known as “*"the general anti-avoidance rule”*”.
### Artificial tax avoidance arrangements
##### 81B
- (1) For the purposes of this Part, an arrangement is a ““tax avoidance arrangement”” if the obtaining of a tax advantage for any person is the main purpose, or one of the main purposes, of a taxpayer entering into the arrangement.
- (2) In determining whether the main purpose, or one of the main purposes, of an arrangement is the obtaining of a tax advantage regard may in particular be had to the amount of devolved tax that would have been chargeable in the absence of the arrangement.
- (3) In this Part—
- (a) an “*"arrangement”*” includes any transaction, scheme, action, operation, agreement, grant, understanding, promise, undertaking, event or any series of any of those things (whether legally enforceable or not);
- (b) references to an arrangement are to be read as including—
- (i) a series of arrangements, and
- (ii) any part or stage of an arrangement comprised of more than one part or stage;
- (c) “*"taxpayer”*” means a person liable to devolved tax or who would be liable but for the tax avoidance arrangement in question.
##### 81C
- (1) For the purposes of this Part, a tax avoidance arrangement is ““artificial”” if the entering into or carrying out of it is not a reasonable course of action in relation to the provisions of Welsh tax legislation applying to the arrangements.
- (2) In determining whether the tax avoidance arrangement is artificial, regard may in particular be had—
- (a) to any genuine economic or commercial substance to the arrangement (other than the obtaining of a tax advantage);
- (b) as to whether the arrangement results in an amount of tax chargeable that it is reasonable to assume was not the anticipated result when the relevant provision of Welsh tax legislation was enacted.
- (3) But an arrangement is not artificial if, at the time it was entered into or carried out—
- (a) the arrangement was consistent with generally prevailing practice, and
- (b) WRA had indicated its acceptance of that practice.
- (4) Where a tax avoidance arrangement forms part of any other arrangements, regard must also be had to those other arrangements in determining whether the tax avoidance arrangement is artificial.
- (5) In this section, “*"Welsh tax legislation”*” means—
- (a) the Welsh Tax Acts, and
- (b) any subordinate legislation (within the meaning of section 21 of the Interpretation Act 1978 (c. 30)) made under those Acts.
##### 81D
For the purposes of this Part—
- “*"tax”*” (“*"*treth**”") means any devolved tax;
- “*"tax advantage”*” (“*"*mantais drethiannol**”") means—relief or increased relief from tax,repayment or increased repayment of tax,avoidance or reduction of a charge to tax,deferral of a payment of tax or advancement of a repayment of tax, ...avoidance of an obligation to deduct or account for tax , and tax credit or increased tax credit.
### Counteracting tax advantages
##### 81E
- (1) WRA may make such adjustments as it considers just and reasonable to counteract a tax advantage that would (ignoring this Part) arise from an artificial tax avoidance arrangement.
- (2) An adjustment may be made in respect of the devolved tax in question or any other devolved tax.
- (3) An adjustment must be made—
- (a) where the adjustment relates to a tax return in respect of which an enquiry is in progress, by amending the return in a closure notice issued under section 50;
- (b) otherwise by means of a WRA assessment.
- (4) WRA may not make an adjustment unless it has complied with the requirements of sections 81F and 81G.
##### 81F
- (1) WRA may issue a notice (a ““proposed counteraction notice””) to a taxpayer if WRA considers—
- (a) that a tax advantage has arisen to a person from an artificial tax avoidance arrangement, and
- (b) that the tax advantage should be counteracted by means of an adjustment under section 81E.
- (2) A proposed counteraction notice must—
- (a) specify the tax avoidance arrangement and the tax advantage,
- (b) explain why WRA considers that a tax advantage has arisen from an artificial tax avoidance arrangement,
- (c) set out the adjustment that WRA proposes to make in order to counteract the tax advantage,
- (d) specify any amount that the taxpayer will be required to pay in accordance with the proposed WRA assessment, and
- (e) inform the taxpayer—
- (i) that a final counteraction notice is to be issued after the expiry of the period of 45 days beginning with the day on which the proposed counteraction notice is issued,
- (ii) that the taxpayer may request that WRA extend that 45 day period, and
- (iii) that the taxpayer may make written representations to WRA at any time before the final counteraction notice is issued.
##### 81G
- (1) WRA must, after the expiry of the 45 day period mentioned in section 81F(2)(e)(i) or such longer period as WRA has agreed to, issue a notice (a ““final counteraction notice””) to the taxpayer.
- (2) A final counteraction notice must state whether the tax advantage arising from the tax avoidance arrangement is to be counteracted by means of an adjustment under section 81E.
- (3) In determining whether the tax advantage is to be counteracted WRA must have regard to any written representations made by the taxpayer.
- (4) If a final counteraction notice states that a tax advantage is to be counteracted by means of an adjustment the notice must also—
- (a) specify the adjustment required to give effect to the counteraction,
- (b) where the adjustment relates to a tax return in respect of which an enquiry is in progress, specify the amendment of the return which is to be included in the closure notice issued under section 50 when WRA reaches it conclusions in the enquiry,
- (c) where paragraph (b) does not apply—
- (i) be accompanied by the WRA assessment which gives effect to the adjustment, or
- (ii) where a WRA assessment giving effect to the adjustment has been made, specify that assessment, and
- (d) specify any amount that the taxpayer—
- (i) will be required to pay as a result of the amendment specified under paragraph (b), or
- (ii) is required to pay in accordance with the WRA assessment mentioned in paragraph (c).
- (5) If a final counteraction notice states that a tax advantage is not to be counteracted it must state the reasons for WRA's decision.
### Proceedings before a court or tribunal
##### 81H
In proceedings before a court or the tribunal in connection with the general anti-avoidance rule, it is for WRA to show—
- (a) that there is an artificial tax avoidance arrangement, and
- (b) that the adjustments made (or to be made) to counteract the tax advantage arising from the arrangement are just and reasonable.
### Commencement and transitional provision
##### 81I
- (1) The general anti-avoidance rule has effect in relation to any tax avoidance arrangement entered into on or after the date on which this Part comes into force.
- (2) Where a tax avoidance arrangement forms part of any other arrangements entered into before that day, those other arrangements are to be ignored for the purposes of section 81C(4) unless the result of having regard to those other arrangements would be to determine that the tax avoidance arrangement was not artificial.
##### 84A
In this Part, references to prejudice to the assessment or collection of devolved tax include prejudice to the assessment or collection of any amount payable in respect of a tax credit.
##### 118A
- (1) Where a person becomes liable to a penalty under section 118 in respect of a tax return that the person is required to make under section 39 of LDTA, a penalty period—
- (a) begins with the day after the filing date for the tax return, and
- (b) ends 12 months later, unless extended under subsection (2)(b).
- (2) If, before the end of the penalty period, the person is required to make another tax return under section 39 of LDTA (“tax return B”) but fails to do so on or before the filing date for tax return B—
- (a) the person is not liable to a penalty under section 118 in respect of that failure but is liable to a penalty under this section instead, and
- (b) the penalty period is extended so that it ends 12 months after the filing date for tax return B.
- (3) The amount of the penalty to which a person is liable under this section is determined by reference to the number of tax returns that the person—
- (a) has been required to make under section 39 of LDTA during the penalty period, but
- (b) has failed to make on or before the filing dates for those returns.
- (4) If the failure to make tax return B on or before the filing date is the person's first failure during the penalty period, P is liable to a penalty of £200 in respect of that failure.
- (5) If the failure to make tax return B on or before the filing date is the person's second failure during the penalty period, P is liable to a penalty of £300 in respect of that failure.
- (6) If the failure to make tax return B on or before the filing date is the person's third or subsequent failure during the penalty period, P is liable to a penalty of £400 in respect of that failure.
- (7) A penalty period may be extended more than once under subsection (2)(b).
##### 122ZA
- (1) Where a person becomes liable to a penalty under section 122 in respect of a failure to pay an amount of landfill disposals tax on or before the penalty date, a penalty period—
- (a) begins with the day after the penalty date, and
- (b) ends 12 months later, unless extended under subsection (2)(b).
- (2) If, before the end of the penalty period, the person fails to pay another amount of landfill disposals tax (“amount B”) on or before the penalty date for that amount—
- (a) the person is not liable to a penalty under section 122(1) in respect of that failure but is liable to a penalty under this section instead, and
- (b) the penalty period is extended so that it ends 12 months after the penalty date for amount B.
- (3) The amount of the penalty to which a person is liable under this section is determined by reference to—
- (a) amount B, and
- (b) the number of times during the penalty period on which the person has failed to pay an amount of landfill disposals tax on or before the penalty date for that amount.
- (4) If the failure is the person's first failure during the penalty period, the person is liable to a penalty of 2% of amount B in respect of that failure.
- (5) If the failure is the person's second failure during the penalty period, the person is liable to a penalty of 3% of amount B in respect of that failure.
- (6) If the failure is the person's third or subsequent failure during the penalty period, the person is liable to a penalty of 4% of amount B in respect of that failure.
- (7) A penalty period may be extended more than once under subsection (2)(b).
##### 122A
- (1) This section applies where a person is liable to a penalty under section 122 or 122ZA in respect of a failure to pay an amount of devolved tax on or before the penalty date for that amount.
- (2) If any of the amount remains unpaid after the end of the period of 6 months beginning with the day falling 30 days before the penalty date, the person is liable to a further penalty.
- (3) The further penalty is 5% of the amount that remains unpaid.
- (4) If any of the amount remains unpaid after the end of the period of 12 months beginning with the day falling 30 days before the penalty date, the person is liable to a second further penalty.
- (5) The second further penalty is 5% of the amount that remains unpaid.
### Penalty for failure to pay amount payable in respect of tax credit
##### 123A
- (1) This section applies where a person is required to pay an amount as a result of a WRA assessment made under section 55A.
- (2) The person is liable to a penalty if he or she fails to pay the amount on or before the penalty date.
- (3) The penalty date is the day falling 30 days after the day by which the amount was required to be paid.
- (4) The penalty is 5% of the amount payable as a result of the WRA assessment.
##### 157B
- (1) This section applies to an amount payable in respect of a tax credit.
- (2) If the amount is not paid on or before the date by which it is required to be paid, the amount carries interest (referred to in this Part as “late payment interest”) at the late payment interest rate for the period—
- (a) beginning with the late payment interest start date, and
- (b) ending with the date of payment.
- (3) Where the amount is payable as a result of a WRA assessment in a case involving a situation mentioned in section 55A(a) or (b), the late payment interest start date is—
- (a) if the tax credit in question was claimed in a tax return, the day after the filing date for the tax return;
- (b) if the tax credit in question was claimed by any other means, the day after that on which an amount equal to the amount was paid to a person in respect of the claim.
- (4) Where the amount is payable as a result of a WRA assessment in a case involving a situation mentioned in section 55A(c), the late payment interest start date is the day after that by which the amount was required to be paid.
- (5) But where section 160 applies, the late payment interest start date for the purposes of this section is the date specified in that section.
### CHAPTER 3A — PAYMENT AND RECOVERY OF DEVOLVED TAX ETC SUBJECT TO REVIEW OR APPEAL
##### 181A
The fact that a person to whom an appealable decision applies has—
- (a) requested a review of the decision, or
- (b) appealed against it,
does not affect any requirement on the person to pay an amount of devolved tax (and interest on that amount).
##### 181B
- (1) This section applies where a person—
- (a) gives a notice of request to review an appealable decision, or
- (b) makes an appeal against such a decision.
- (2) If the person thinks that an excessive amount of devolved tax has been charged on the person in consequence of the decision, the person may make a request to WRA to postpone the recovery of the amount of devolved tax that the person thinks is excessive (and interest on that amount) (a ““postponement request””).
- (3) A postponement request must specify—
- (a) the amount of devolved tax in respect of which the request is made, ...
- (b) the reasons why the person making the request thinks the amount is excessive , and
- (c) where the request relates to an amount of landfill disposals tax, the reasons why the person making the request thinks that recovery of the amount (and interest on that amount) would cause the person financial hardship.
- (4) If WRA
- (a) thinks that the person making the postponement request has reasonable grounds for thinking that the amount of devolved tax to which the request relates is excessive, and
- (b) where the request relates to an amount of landfill disposals tax, has reason to believe that recovery of the amount (and interest on that amount) would cause the person financial hardship,
WRA may grant the postponement request.
- (5) If WRA
- (a) thinks that it is only in respect of part of the amount that the person has reasonable grounds for thinking the amount is excessive , or
- (b) where the request relates to an amount of landfill disposals tax, has reason to believe that it is only in respect of part of the amount (and interest on that part) that recovery would cause the person financial hardship,
WRA may grant the request in respect of such part of the amount as it thinks appropriate.
- (6) WRA may make the grant of the postponement request (in whole or in part) conditional on the provision of adequate security.
- (7) WRA must issue a notice of its decision to the person who made the postponement request.
##### 181C
- (1) A postponement request connected to a review must be made by giving notice of the request to WRA before the end of the period specified in section 174 for requesting the review.
- (2) But if a late request for a review is made under section 175, the postponement request must be made at the same time as the late request.
- (3) A postponement request connected to an appeal must be made by giving notice to WRA before the end of the period specified in section 179 for making the appeal.
- (4) But if the tribunal gives permission under section 180 for a late appeal to be made, the postponement request must be made at the same time as permission is sought for the late appeal.
- (5) Subsections (1) and (3) are subject to section 181D.
##### 181D
- (1) Where a person—
- (a) requests a review before the end of the period specified in section 174, and
- (b) makes a postponement request connected to the review after the end of that period,
WRA may consider the postponement request only if it is satisfied that the conditions in subsection (3) are met.
- (2) Where a person—
- (a) makes an appeal before the end of the period specified in section 179, and
- (b) makes a postponement request connected to the appeal after the end of that period,
WRA may consider the postponement request only if it is satisfied that the conditions in subsection (3) are met.
- (3) The conditions are that the person making the postponement request —
- (a) had a reasonable excuse for not making the request during the period specified in section 174 or 179, as the case may be, and
- (b) subsequently made the request without unreasonable delay.
##### 181E
- (1) A person who makes a postponement request may, within the period of 30 days beginning with the date WRA issues the notice of its decision on the request, apply to the tribunal for a review of WRA's decision.
- (2) The tribunal may determine that WRA's decision is to be—
- (a) affirmed,
- (b) cancelled, or
- (c) replaced by another decision that WRA could have made.
##### 181F
- (1) This section applies where—
- (a) a postponement request has been granted by WRA or the tribunal,
- (b) there is a subsequent change in circumstances, and
- (c) in consequence of that change, either WRA or the person who made the request thinks—
- (i) that the amount of devolved tax in respect of which the request was granted should be varied;
- (ii) where the grant of the request is conditional on the provision of adequate security, that the condition should be varied.
- (2) Either party may seek the agreement of the other by issuing a notice to the other party specifying the proposed variation.
- (3) If an agreement is reached, WRA must issue a notice to the person confirming the variation.
- (4) The variation has effect from the date WRA issues the notice under subsection (3).
- (5) If no agreement is reached within the period of 21 days beginning with the date the notice is issued under subsection (2), either party may apply to the tribunal for a determination.
- (6) The tribunal may determine such an application by—
- (a) confirming the proposed variation,
- (b) refusing the proposed variation, or
- (c) making such other variation as the tribunal thinks appropriate.
##### 181G
- (1) WRA must not take any action to recover a postponed amount during the postponement period.
- (2) A postponed amount means—
- (a) an amount of devolved tax specified in a postponement request (unless the request is a late request made in accordance with section 181C(2) or (4) or section 181D), or
- (b) an amount of devolved tax in respect of which a postponement request is granted by WRA or the tribunal.
- (3) In the case of a postponed amount falling within subsection (2)(a), the postponement period for the amount—
- (a) begins with the day on which the postponement request is made, and
- (b) ends—
- (i) if the request is granted, with the day on which it is granted,
- (ii) if the request is not granted and no application is made to the tribunal for a review of that decision, with the first day after the end of the period for making such an application, or
- (iii) if the request is not granted and an application is made to the tribunal for a review of that decision, with the day on which the tribunal makes its determination.
- (4) In the case of a postponed amount falling within subsection (2)(b) the postponement period for the amount—
- (a) begins with the date on which the postponement request is granted by WRA or the tribunal, and
- (b) ends—
- (i) if the postponement request was made in connection with a review of an appealable decision, with the day on which WRA issues a notice of the conclusions of the review, or
- (ii) if the postponement request was made in connection with an appeal against an appealable decision, with the day on which the tribunal determines the appeal.
- (5) Where a postponed amount falling within subsection (2)(b) is varied under section 181F, the varied amount is to be treated as the postponed amount from the date of the variation.
- (6) In this section, references to a postponement request being granted include cases where the request is granted in part.
##### 181H
- (1) Where a person makes (in accordance with TCEA) a further appeal against the tribunal's determination of an appeal against an appealable decision, sections 181B, 181C, 181E, 181F and 181G apply to the further appeal as they apply to an appeal, but as if the following modifications were made.
- (2) Section 181B has effect as if for subsections (3), (4) and (5), there were substituted—
> (3) A postponement request must specify—
> (a) the amount of devolved tax in respect of which the request is made,
> (b) the reasons why the person making the request thinks the amount is excessive, and
> (c) the reasons why the person thinks that recovery of the amount (and interest on the amount) would cause the person serious financial hardship.
> (4) If WRA—
> (a) thinks that the person making the postponement request has reasonable grounds for thinking that the amount of devolved tax to which the request relates is excessive, and
> (b) has reason to believe that recovery of the amount (and interest on the amount) would cause the person serious financial hardship,
> WRA may grant the request.
> (5) But if WRA—
> (a) thinks that it is only in respect of part of the amount that the person has reasonable grounds for thinking that the amount is excessive, or
> (b) has reason to believe that it is only in respect of part of the amount (and interest on that part) that recovery would cause the person serious financial hardship,
> WRA may grant the request in respect of such part of the amount as it thinks appropriate.
- (3) Section 181C has effect as if—
- (a) in subsection (3), for ““before the end of the period specified in section 179 for making the appeal”” there were substituted “ on or before the day on which the further appeal is made ”, and
- (b) subsection (4) were omitted.
- (4) Section 181F has effect as if, in subsection (1), for paragraph (a) there were substituted—
> (a) a postponement request has been granted by—
> (i) the Upper Tribunal where the request relates to a further appeal made under section 11 of TCEA, or
> (ii) the relevant appellate court specified under subsection (11) of section 13 of TCEA where the request relates to a further appeal made under that section,
- (5) Section 181G has effect as if—
- (a) in subsection (2)(a) the words ““(unless the request is a late request made in accordance with section 181C(2) or (4) or section 181D)”” were omitted, and
- (b) for subsection (4)(b) there were substituted—
> (b) ends on the day on which the further appeal is determined.
.
- (6) The references in sections 181E(1) and (2), 181F(5) and (6) and 181G(2), (3) and (4) to ““the tribunal”” are to be read as references to—
- (a) the Upper Tribunal in a case where the further appeal is made under section 11 of TCEA, or
- (b) the relevant appellate court specified under subsection (11) of section 13 of TCEA in a case where the further appeal is made under that section.
##### 181I
- (1) In section 11(5) of TCEA (decisions excluded from right of appeal to Upper Tribunal ), after paragraph (cb) (as inserted by section 116(1) of this Act) insert—
> (cc) any decision of the First-tier Tribunal under section 181E or 181F of that Act (appeals relating to postponement requests),
.
- (2) In section 13(8) of TCEA (decisions excluded from right of appeal to Court of Appeal etc.), after paragraph (bb) (as inserted by section 116(2) of this Act) insert—
> (bc) any decision of the Upper Tribunal under section 181E or 181F of that Act (appeals relating to postponement requests),
.
##### 181J
- (1) This Chapter applies to the payment and recovery of amounts relating to tax credits—
- (a) as if references to an amount of devolved tax (including amounts of landfill disposals tax) were references to an amount payable in respect of a tax credit,
- (b) as if references to interest on an amount of devolved tax were references to interest on an amount payable in respect of a tax credit, and
- (c) as if references to devolved tax being charged or chargeable on a person were references to an amount being payable by a person in respect of a tax credit.
##### 183A
- (1) This section applies where—
- (a) on an appeal against an appealable decision, the tribunal determines that
- (i) an amount of devolved tax paid by a person is to be repaid by WRA, or
- (ii) an amount paid by a person in respect of a tax credit is to be repaid by WRA, and
- (b) WRA applies under section 11(4) or 13(4) of TCEA for permission to make a further appeal.
- (2) When applying for permission WRA may request the tribunal's permission to postpone repayment of the amount until—
- (a) the further appeal is determined, or
- (b) WRA obtains adequate security for the amount.
- (3) The relevant tribunal or court must grant WRA's request if it—
- (a) gives permission for the further appeal to proceed, and
- (b) thinks that granting the request is necessary to protect the revenue.
- (4) If permission to make a further appeal is not given—
- (a) by the First-tier Tribunal on an application under section 11(4)(a) of TCEA, or
- (b) by the Upper Tribunal on an application under section 13(4)(a) of that Act,
the fact that WRA made a request under subsection (2) when making the application for permission does not prevent WRA from making another request under that subsection if WRA applies for permission to make a further appeal under section 11(4)(b) or 13(4)(b) of TCEA.
- (5) But otherwise, the decision of the relevant tribunal or court on a request under subsection (2) is final.
- (6) In this section—
- “*"chargeable transaction”*” (“*"*trafodiad trethadwy**”") has the meaning given by section 17 of LTTA;
- “*"rejected regulations”*” (“*"*rheoliadau a wrthodir**”") has the meaning given by section 26(1)(a) of that Act.
#### Information notices
#### Penalty for failure to make tax return on or before filing date
#### Late payment interest on penalties
#### Relevant amounts payable to WRA
#### Appealable decisions
#### Proceeds of crime
#### Regulation of investigatory powers
#### Regulations
## 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](https://www.legislation.gov.uk/anaw/2016/6/section/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-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-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-07bd06b19ebb5370e7ee83a4f1cbe717]: [S. 92](https://www.legislation.gov.uk/anaw/2016/6/section/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-088560ec1ccb26f550c766368d91f057]: [S. 153](https://www.legislation.gov.uk/anaw/2016/6/section/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)](https://www.legislation.gov.uk/anaw/2016/6/section/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-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-0b911824da57c5d3e311b16c9b964773]: Words in [s. 127(5)](https://www.legislation.gov.uk/anaw/2016/6/section/127/5) 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. 46(a)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/46/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-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](https://www.legislation.gov.uk/anaw/2016/6/section/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-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)](https://www.legislation.gov.uk/anaw/2016/6/section/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-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](https://www.legislation.gov.uk/anaw/2016/6/section/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-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)](https://www.legislation.gov.uk/anaw/2016/6/section/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-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-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](https://www.legislation.gov.uk/anaw/2016/6/section/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-1ba9672ed041495c3942b42ea1442761]: [S. 35](https://www.legislation.gov.uk/anaw/2016/6/section/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-1f98f29bca70abfdaec6f0fe5a745f96]: [S. 173](https://www.legislation.gov.uk/anaw/2016/6/section/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-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](https://www.legislation.gov.uk/anaw/2016/6/section/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-2492ce492457671d0f3db1fed5493197]: [S. 174](https://www.legislation.gov.uk/anaw/2016/6/section/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-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-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-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-2987f364258525ebff486f31a6a8b24f]: [S. 8](https://www.legislation.gov.uk/anaw/2016/6/section/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-2a4cde183880428c95aedab39f2fe80a]: Word in [s. 127(6)](https://www.legislation.gov.uk/anaw/2016/6/section/127/6) 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. 14(b)](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/14/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-2ba25cd8f90a72b3b7ded2fbf2fc3974]: Word in [s. 116(1)](https://www.legislation.gov.uk/anaw/2016/6/section/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-2de5a84cbffcd3e057ef6e3d1597af41]: [S. 2](https://www.legislation.gov.uk/anaw/2016/6/section/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-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-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-327acafee86f1ad2d9f28834cb0b7590]: Words in [s. 127(6)](https://www.legislation.gov.uk/anaw/2016/6/section/127/6) 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. 46(b)](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/46/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-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](https://www.legislation.gov.uk/anaw/2016/6/section/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](https://www.legislation.gov.uk/anaw/2016/6/section/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-36f89089a26c0cbae46c2c7cfc747d64]: [S. 86](https://www.legislation.gov.uk/anaw/2016/6/section/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-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-3a6786a6085e747d17d9d75e322ca8aa]: [S. 3](https://www.legislation.gov.uk/anaw/2016/6/section/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-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-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](https://www.legislation.gov.uk/anaw/2016/6/section/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](https://www.legislation.gov.uk/anaw/2016/6/section/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](https://www.legislation.gov.uk/anaw/2016/6/section/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-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-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-419289c0a4a401e10ede4080d2000edc]: [S. 181](https://www.legislation.gov.uk/anaw/2016/6/section/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-42ce50bb73fbb67122245084d8320ebd]: [S. 10](https://www.legislation.gov.uk/anaw/2016/6/section/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-43c7320bd7bace14ca9111f755490c14]: [S. 34](https://www.legislation.gov.uk/anaw/2016/6/section/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-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-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-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-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-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-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-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](https://www.legislation.gov.uk/anaw/2016/6/section/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-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-543e6fc6f259c3712168dc9108c51d9d]: [S. 91](https://www.legislation.gov.uk/anaw/2016/6/section/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-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-574f12880df546556e6f0b18d132af71]: [S. 101(3)](https://www.legislation.gov.uk/anaw/2016/6/section/101/3)[(4)](https://www.legislation.gov.uk/anaw/2016/6/section/101/4) 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-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-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-5c93a313d3e6121dde683f38fee317ab]: [S. 89](https://www.legislation.gov.uk/anaw/2016/6/section/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-5d34f16091851a1cb19fe056218cd64d]: [S. 12](https://www.legislation.gov.uk/anaw/2016/6/section/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-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-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](https://www.legislation.gov.uk/anaw/2016/6/section/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-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](https://www.legislation.gov.uk/anaw/2016/6/section/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](https://www.legislation.gov.uk/anaw/2016/6/section/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](https://www.legislation.gov.uk/anaw/2016/6/section/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-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](https://www.legislation.gov.uk/anaw/2016/6/section/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-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-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-6dbaa1b106218e09c68a574eb7637abd]: [S. 29](https://www.legislation.gov.uk/anaw/2016/6/section/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-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](https://www.legislation.gov.uk/anaw/2016/6/section/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](https://www.legislation.gov.uk/anaw/2016/6/section/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)](https://www.legislation.gov.uk/anaw/2016/6/section/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-7664cda17bc01a98ed4d19f6ce798543]: [S. 26](https://www.legislation.gov.uk/anaw/2016/6/section/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](https://www.legislation.gov.uk/anaw/2016/6/section/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](https://www.legislation.gov.uk/anaw/2016/6/section/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-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-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-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](https://www.legislation.gov.uk/anaw/2016/6/section/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-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](https://www.legislation.gov.uk/anaw/2016/6/section/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-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-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-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-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-8766c39672e8a577e322a5c7c8d15c4b]: [S. 184](https://www.legislation.gov.uk/anaw/2016/6/section/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-89be8a4700f581feade909ddc3873617]: [S. 167](https://www.legislation.gov.uk/anaw/2016/6/section/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-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-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-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](https://www.legislation.gov.uk/anaw/2016/6/section/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-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-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](https://www.legislation.gov.uk/anaw/2016/6/section/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-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-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-999038d0d9b91c56634b5d245c16a98f]: [S. 88](https://www.legislation.gov.uk/anaw/2016/6/section/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-9a36dfe3461b83205948cfb45b4dc405]: [S. 21(1)](https://www.legislation.gov.uk/anaw/2016/6/section/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-9ac66177dbfd93f558034ed99ef0d62b]: [S. 11](https://www.legislation.gov.uk/anaw/2016/6/section/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-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-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-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-9f83a784665a614749d3e360ca5f7096]: Word in [s. 127(5)](https://www.legislation.gov.uk/anaw/2016/6/section/127/5) 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. 14(a)](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/14/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-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-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-a45078a8c07eb25b4e4758e07ee32f16]: [S. 185](https://www.legislation.gov.uk/anaw/2016/6/section/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-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-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-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-a90a1779b6c9331a18a0bd530520a322]: [S. 147](https://www.legislation.gov.uk/anaw/2016/6/section/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-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-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](https://www.legislation.gov.uk/anaw/2016/6/section/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-aea1b99c9f6abe0ef5e7a59608962171]: [S. 163](https://www.legislation.gov.uk/anaw/2016/6/section/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-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-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](https://www.legislation.gov.uk/anaw/2016/6/section/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](https://www.legislation.gov.uk/anaw/2016/6/section/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](https://www.legislation.gov.uk/anaw/2016/6/section/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-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-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](https://www.legislation.gov.uk/anaw/2016/6/section/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-ba5d09aa630bcea70ca7795529b2e270]: [S. 101(1)](https://www.legislation.gov.uk/anaw/2016/6/section/101/1)[(2)](https://www.legislation.gov.uk/anaw/2016/6/section/101/2) 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-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-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-bcd2e6b8025cca79d0098cdadfdc9966]: [S. 148](https://www.legislation.gov.uk/anaw/2016/6/section/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-bd533cef915fa268d10163aa5c141c54]: [S. 83](https://www.legislation.gov.uk/anaw/2016/6/section/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-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-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-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](https://www.legislation.gov.uk/anaw/2016/6/section/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-c5288a0b2c617c29f81f49dc16c12851]: [S. 6](https://www.legislation.gov.uk/anaw/2016/6/section/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-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](https://www.legislation.gov.uk/anaw/2016/6/section/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](https://www.legislation.gov.uk/anaw/2016/6/section/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](https://www.legislation.gov.uk/anaw/2016/6/section/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-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](https://www.legislation.gov.uk/anaw/2016/6/section/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-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](https://www.legislation.gov.uk/anaw/2016/6/section/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-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-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](https://www.legislation.gov.uk/anaw/2016/6/section/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](https://www.legislation.gov.uk/anaw/2016/6/section/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](https://www.legislation.gov.uk/anaw/2016/6/part/6/chapter/1/crossheading/late-payment-interest-start-date-special-rules) 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-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-d9b3bc600be799334dc21ea23f462e8c]: [S. 115](https://www.legislation.gov.uk/anaw/2016/6/section/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-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-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](https://www.legislation.gov.uk/anaw/2016/6/section/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-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-e2f008f41bee58a441f3db931eecb6e4]: [S. 154A](https://www.legislation.gov.uk/anaw/2016/6/section/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-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-e95b6cc676f9abfdaf9ee7957fde04ea]: [S. 20](https://www.legislation.gov.uk/anaw/2016/6/section/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](https://www.legislation.gov.uk/anaw/2016/6/section/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-ebbe8e331c2d5fd59218ccf683ab7a95]: [S. 97](https://www.legislation.gov.uk/anaw/2016/6/section/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-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-f0c89f146c3525b0fb60fcdb85d20f99]: [S. 180](https://www.legislation.gov.uk/anaw/2016/6/section/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-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](https://www.legislation.gov.uk/anaw/2016/6/section/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-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-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-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-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-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-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-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](https://www.legislation.gov.uk/anaw/2016/6/section/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](https://www.legislation.gov.uk/anaw/2016/6/section/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)
##### 39A
The Welsh Ministers may by regulations provide that the records required to be kept and preserved under this Chapter do, or do not, include records of a description prescribed by the regulations.
##### 103A
- (1) If WRA has grounds for believing that the following conditions are met, WRA may enter a person's business premises and inspect—
- (a) the premises;
- (b) business assets that are on the premises;
- (c) relevant business documents that are on the premises (but see section 110).
- (2) The first condition is that the person is or has been involved in any capacity with a disposal of material that is or may be a taxable disposal.
- (3) The second condition is that the inspection of the premises is required for the purpose of checking the position of another person as regards landfill disposals tax in respect of the disposal concerned.
- (4) Subsections (2) to (7) of section 103 apply in respect of an inspection under this section as they apply in respect of an inspection under section 103(1).
- (5) In this section, “*relevant business documents*” means business documents that relate to matters relevant to the position of a person as regards landfill disposals tax.
- (6) The circumstances in which WRA is to be treated as having grounds for believing that the first condition is met include (for example) circumstances where WRA has grounds for believing that the person—
- (a) is, or has been, involved in any capacity with receiving, transporting or supplying any material for purposes connected with or preparatory to a disposal of material that is or may be a taxable disposal, or
- (b) is, or has been, involved in any capacity in subjecting any material to any procedure or use, or otherwise in dealing with or making arrangements in respect of any material, for purposes connected with or preparatory to a disposal of material that is or may be a taxable disposal.
- (7) An inspection of premises is not to be carried out under this section if WRA has the power to carry out the inspection under section 103B.
- (8) In this section—
- (a) references to a disposal of material include the carrying out of a specified landfill site activity in relation to material;
- (b) “*material*”, “*specified landfill site activity*” and “*taxable disposal*” have the same meanings as in LDTA.
##### 103B
- (1) This section applies if WRA has grounds for believing—
- (a) that a disposal of material that is or may be a taxable disposal has been made at a place that is not, and does not form part of, an authorised landfill site, and
- (b) that the inspection of premises within subsection (3) is required for one or more of the purposes listed in subsection (4).
- (2) WRA may enter the premises and inspect—
- (a) the premises, and
- (b) anything on the premises (including documents).
- (3) Premises are within this subsection if WRA has reason to believe that—
- (a) the disposal was made at them, or
- (b) the occupier of the premises meets, or may meet, the charging condition in respect of the disposal.
- (4) The purposes are—
- (a) determining whether the disposal was made at the premises;
- (b) identifying the nature or origin of the material disposed of;
- (c) identifying the date on which the disposal was made;
- (d) determining whether the disposal is a taxable disposal;
- (e) determining the weight of the material disposed of;
- (f) determining the amount of any proposed charge to tax under LDTA on the disposal;
- (g) identifying a person who meets, or may meet, the charging condition in respect of the disposal.
- (5) Subsections (2) to (7) of section 103 apply in respect of an inspection under this section as they apply in respect of an inspection under section 103(1).
- (6) In this section—
- (a) “*authorised landfill site*”, “*material*” and “*taxable disposal*” have the same meanings as in LDTA;
- (b) references to a person meeting the charging condition have the same meaning as in Chapter 2 of Part 4 of LDTA.
##### 154A
- (1) If a person liable to a penalty (““P””) has died, any penalty that could have been assessed on P may be assessed on the personal representatives of P.
- (2) Any penalty assessed accordingly is to be paid out of P's estate.
##### 157A
- (1) This section applies to an amount of penalty required to be paid under Part 5 of this Act.
- (2) If the amount is not paid on or before the date by which it is required to be paid, the amount carries interest (referred to in this Part as “*"late payment interest”*”) at the late payment interest rate for the period—
- (a) beginning with the following day, and
- (b) ending with the date of payment.
- (3) But where section 160 applies, the late payment interest start date is the date specified in that section.
- “*"relevant tribunal or court”*” (“*"*tribiwnlys neu lys berthnasol**”") means whichever of the following WRA applies to for permission to make a further appeal—the First-tier Tribunal;the Upper Tribunal;the relevant appellate court;
- “*"relevant appellate court”*” (“*"*llys apeliadol perthnasol**”") means the court specified as such under section 13(11) of TCEA.
#### Crown application for the purposes of Land Transaction Tax
##### 187A
- (1) In so far as the following provisions of this Act apply to land transaction tax, they bind the Crown—
- (a) Part 3;
- (b) Part 4 (other than Chapter 6);
- (c) Part 6 (other than sections 157A, 160 and 161(2)(b));
- (d) Part 7 (other than sections 168, 169 and 170);
- (e) Part 8 (other than sections 172(1)(d) and (e), (3)(b) and (c), (4), (5) and (6), 182 and 183);
- (f) sections 190 and 191.
- (2) But Part 4 does not apply to Her Majesty in Her private capacity (within the meaning of section 38(3) of the Crown Proceedings Act 1947 (c. 44)).
2018-01-25
Tax Collection and Management (Wales) Act 2016
2017-11-29
Tax Collection and Management (Wales) Act 2016
2017-10-18
Tax Collection and Management (Wales) Act 2016
2016-04-26
Tax Collection and Management (Wales) Act 2016
2016-04-25
Tax Collection and Management (Wales) Act 2016
original version
Text at this date