LegalizeReform history
Landfill Disposals Tax (Wales) Act 2017
9 versions
· 2017-09-07
2022-09-09
Landfill Disposals Tax (Wales) Act 2017
2019-07-19
Landfill Disposals Tax (Wales) Act 2017
2018-10-11
Landfill Disposals Tax (Wales) Act 2017
Changes on 2018-10-11
@@ -712,7 +712,11 @@
- (1) A taxable disposal is relieved from tax if—
- (a) it is a disposal of material consisting entirely of qualifying material, and
- (a) it is a disposal of material—
- (i) consisting entirely of qualifying material, or
- (ii) consisting entirely of top-soil, and
- (b) it forms part of restoration work carried out in accordance with an approval given by WRA.
@@ -1517,7 +1521,7 @@
- (4) But nothing in this section authorises a disclosure which—
- (a) contravenes the Data Protection Act 1998 (c. 29), or
- (a) contravenes the data protection legislation, or
- (b) is prohibited by any of Parts 1 to 7 or Chapter 1 of Part 9 of the Investigatory Powers Act 2016 (c. 25).
@@ -1526,6 +1530,8 @@
- (6) Nothing in this section affects any power of any person to disclose information that exists apart from this section.
- (7) Regulations may amend subsection (2) to add, modify or remove a reference to a person or to a description of persons.
- (8) In this section, “*the data protection legislation*” has the same meaning as in the Data Protection Act 2018 (see section 3 of that Act).
### CHAPTER 4 — PENALTIES UNDER THIS ACT
@@ -2759,21 +2765,21 @@
#### Overview of Act
#### The tax
#### Persons chargeable to tax
#### Taxable disposals
#### Calculation of tax chargeable on taxable disposal
#### No requirement to discharge or repay tax unless all tax paid
#### Calculation of tax chargeable on taxable disposal
#### Power to make provision for tax credits
#### Power to make consequential and transitional etc. provision
#### The charging condition
#### Designation of non-disposal area
#### Regulations under this Act: general
#### Regulations changing tax rates
#### Interpretation
#### Coming into force
### General
@@ -2789,312 +2795,318 @@
## Editorial notes
[^key-f1636074e0c01a91c9820872cf761452]: [S. 14(3)](https://www.legislation.gov.uk/anaw/2017/3/section/14/3)[(6)](https://www.legislation.gov.uk/anaw/2017/3/section/14/6) in force at 18.10.2017 for specified purposes by [S.I. 2017/955](https://www.legislation.gov.uk/wsi/2017/955), [art. 2(a)](https://www.legislation.gov.uk/wsi/2017/955/article/2/a)
[^key-245b4d5259349e781ccd9033e21649e9]: [S. 17](https://www.legislation.gov.uk/anaw/2017/3/section/17) in force at 18.10.2017 by [S.I. 2017/955](https://www.legislation.gov.uk/wsi/2017/955), [art. 2(b)](https://www.legislation.gov.uk/wsi/2017/955/article/2/b)
[^key-af5260c64669062d21f86000c67f12f5]: [S. 33](https://www.legislation.gov.uk/anaw/2017/3/section/33) in force at 18.10.2017 by [S.I. 2017/955](https://www.legislation.gov.uk/wsi/2017/955), [art. 2(c)](https://www.legislation.gov.uk/wsi/2017/955/article/2/c)
[^key-4cd6151a32e9cccbc3d2051bb8326dc4]: [S. 41(9)](https://www.legislation.gov.uk/anaw/2017/3/section/41/9) in force at 18.10.2017 by [S.I. 2017/955](https://www.legislation.gov.uk/wsi/2017/955), [art. 2(d)](https://www.legislation.gov.uk/wsi/2017/955/article/2/d)
[^key-236820bdcfdbf87c47846e9aa35a227d]: [S. 46(4)](https://www.legislation.gov.uk/anaw/2017/3/section/46/4) in force at 18.10.2017 for specified purposes by [S.I. 2017/955](https://www.legislation.gov.uk/wsi/2017/955), [art. 2(e)](https://www.legislation.gov.uk/wsi/2017/955/article/2/e)
[^key-fb5dea561789482966f2c882cb5ae238]: [S. 54](https://www.legislation.gov.uk/anaw/2017/3/section/54) in force at 18.10.2017 by [S.I. 2017/955](https://www.legislation.gov.uk/wsi/2017/955), [art. 2(f)](https://www.legislation.gov.uk/wsi/2017/955/article/2/f)
[^key-10b06b1c5d56c4afb126f2904fb3c79f]: [S. 87](https://www.legislation.gov.uk/anaw/2017/3/section/87) in force at 18.10.2017 by [S.I. 2017/955](https://www.legislation.gov.uk/wsi/2017/955), [art. 2(g)](https://www.legislation.gov.uk/wsi/2017/955/article/2/g)
[^key-607d9639ebe9f5949c28f0cb5abad77e]: [S. 91](https://www.legislation.gov.uk/anaw/2017/3/section/91) in force at 18.10.2017 by [S.I. 2017/955](https://www.legislation.gov.uk/wsi/2017/955), [art. 2(h)](https://www.legislation.gov.uk/wsi/2017/955/article/2/h)
[^key-9bcfb26b0b61bb0fd2f35c6d17ae0e61]: S. 60 in force at 8.11.2017 by [S.I. 2017/955](https://www.legislation.gov.uk/wsi/2017/955), [art. 3(a)](https://www.legislation.gov.uk/wsi/2017/955/article/3/a)
[^key-81ca4c4f98e91a6cb7b59fcdefe8cfdf]: [S. 92](https://www.legislation.gov.uk/anaw/2017/3/section/92) in force at 8.11.2017 by [S.I. 2017/955](https://www.legislation.gov.uk/wsi/2017/955), [art. 3(b)](https://www.legislation.gov.uk/wsi/2017/955/article/3/b)
[^key-1f87ed4fc2669596f84c016f0702efd9]: [S. 8(4)](https://www.legislation.gov.uk/anaw/2017/3/section/8/4) in force at 25.1.2018 by [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(a)](https://www.legislation.gov.uk/wsi/2018/35/article/2/a)
[^key-23153a0d4ea8cac123d35be6cd68559b]: [S. 20(3)-(6)](https://www.legislation.gov.uk/anaw/2017/3/section/20/3) in force at 25.1.2018 by [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(b)](https://www.legislation.gov.uk/wsi/2018/35/article/2/b)
[^key-549b305a852bb7cdbe2d1c42bef68caa]: S. 21(1)-(5)(7) in force at 25.1.2018 by [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(c)](https://www.legislation.gov.uk/wsi/2018/35/article/2/c)
[^key-c68e12bf906051110eadf190a879c920]: [S. 24](https://www.legislation.gov.uk/anaw/2017/3/section/24) in force at 25.1.2018 by [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-8cf1a7a3b1904ee74dbea1085f4237f8]: [S. 25](https://www.legislation.gov.uk/anaw/2017/3/section/25) in force at 25.1.2018 by [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-600889cbd5fa2a550ded6ff84793248c]: [S. 26](https://www.legislation.gov.uk/anaw/2017/3/section/26) in force at 25.1.2018 by [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-6a0aa425822b38e9a99a6f6e7c475f07]: S. 29(2)(3) in force at 25.1.2018 by [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(e)](https://www.legislation.gov.uk/wsi/2018/35/article/2/e)
[^key-8c1412a2840b5437aac8786772346467]: [S. 30](https://www.legislation.gov.uk/anaw/2017/3/section/30) in force at 25.1.2018 by [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(f)](https://www.legislation.gov.uk/wsi/2018/35/article/2/f)
[^key-8d5b7f09ca7837f95316e9f050e440cd]: [S. 31](https://www.legislation.gov.uk/anaw/2017/3/section/31) in force at 25.1.2018 by [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(g)](https://www.legislation.gov.uk/wsi/2018/35/article/2/g)
[^key-1e85b1929fb33f8e6c55bd77a4f1c92e]: [S. 34](https://www.legislation.gov.uk/anaw/2017/3/section/34) in force at 25.1.2018 by [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(h)](https://www.legislation.gov.uk/wsi/2018/35/article/2/h)
[^key-306c20af5bd37cf36fd56a9de4662e0b]: [S. 35(2)-(5)](https://www.legislation.gov.uk/anaw/2017/3/section/35/2) in force at 25.1.2018 by [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(i)](https://www.legislation.gov.uk/wsi/2018/35/article/2/i)
[^key-ad4fae239d823e2cebf7de69fcf558ad]: [S. 36](https://www.legislation.gov.uk/anaw/2017/3/section/36) in force at 25.1.2018 by [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(j)](https://www.legislation.gov.uk/wsi/2018/35/article/2/j)
[^key-5a4ec0997371b061b1cc142b3974b213]: S. 37(5)(6) in force at 25.1.2018 by [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(k)](https://www.legislation.gov.uk/wsi/2018/35/article/2/k)
[^key-3138e04267ff1acc702f0a43b411a6c6]: [S. 38](https://www.legislation.gov.uk/anaw/2017/3/section/38) in force at 25.1.2018 by [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-8d0637ca8968f9c6f464ebad44967195]: [S. 39(5)-(8)](https://www.legislation.gov.uk/anaw/2017/3/section/39/5) in force at 25.1.2018 by [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(m)](https://www.legislation.gov.uk/wsi/2018/35/article/2/m)
[^key-127196bff893760802908d82e88f5815]: [S. 40](https://www.legislation.gov.uk/anaw/2017/3/section/40) in force at 25.1.2018 by [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(n)](https://www.legislation.gov.uk/wsi/2018/35/article/2/n)
[^key-359b5bcd04f576223e2d3c3b6f9d058a]: S. 43(2) in force at 25.1.2018 by [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(o)](https://www.legislation.gov.uk/wsi/2018/35/article/2/o)
[^key-c825aa2a7b23fefde84920a48b0d9b4b]: [S. 55](https://www.legislation.gov.uk/anaw/2017/3/section/55) in force at 25.1.2018 by [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(p)](https://www.legislation.gov.uk/wsi/2018/35/article/2/p)
[^key-230112eda7b46370af12332d1a1a41e6]: [S. 57(3)](https://www.legislation.gov.uk/anaw/2017/3/section/57/3) in force at 25.1.2018 by [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(q)](https://www.legislation.gov.uk/wsi/2018/35/article/2/q)
[^key-4f240bd3874fd699e75509fd227e661d]: [S. 58](https://www.legislation.gov.uk/anaw/2017/3/section/58) in force at 25.1.2018 by [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-331ab3520a9e31dabf8d2c6bee93c47f]: [S. 59](https://www.legislation.gov.uk/anaw/2017/3/section/59) in force at 25.1.2018 by [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-2bf6dba9c45ff110251c72e2d1214dd7]: [S. 66](https://www.legislation.gov.uk/anaw/2017/3/section/66) in force at 25.1.2018 by [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(t)](https://www.legislation.gov.uk/wsi/2018/35/article/2/t)
[^key-b1a93607f3f7bcb581aa06230b5c2095]: [S. 67](https://www.legislation.gov.uk/anaw/2017/3/section/67) in force at 25.1.2018 by [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(u)](https://www.legislation.gov.uk/wsi/2018/35/article/2/u)
[^key-ca92a0f3dacf109c2a6cddc8458a10ec]: [S. 70](https://www.legislation.gov.uk/anaw/2017/3/section/70) in force at 25.1.2018 by [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(v)](https://www.legislation.gov.uk/wsi/2018/35/article/2/v)
[^key-8015c019193606a5a605cd840b3cf7cb]: [S. 71](https://www.legislation.gov.uk/anaw/2017/3/section/71) in force at 25.1.2018 by [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(v)](https://www.legislation.gov.uk/wsi/2018/35/article/2/v)
[^key-607c7f895b52e8ce8879c94fd84146f4]: [S. 72](https://www.legislation.gov.uk/anaw/2017/3/section/72) in force at 25.1.2018 by [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(v)](https://www.legislation.gov.uk/wsi/2018/35/article/2/v)
[^key-00721df3fb971a75d5a842a145a9bb55]: S. 77 in force at 25.1.2018 by [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-ea2236d711f6c697944e95db7f0c9c28]: [S. 78](https://www.legislation.gov.uk/anaw/2017/3/section/78) in force at 25.1.2018 by [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-b449ff92973d1eed45f0e780871529f0]: [S. 79](https://www.legislation.gov.uk/anaw/2017/3/section/79) in force at 25.1.2018 by [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-f37cd9bfeca95cae8370372aee9f0c69]: [S. 80](https://www.legislation.gov.uk/anaw/2017/3/section/80) in force at 25.1.2018 by [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-3d851ae1fe18a0ab5bcce489ff7b615c]: [S. 81](https://www.legislation.gov.uk/anaw/2017/3/section/81) in force at 25.1.2018 by [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-7fd6be72da9f9e42e412cdd5fe805326]: [S. 82](https://www.legislation.gov.uk/anaw/2017/3/section/82) in force at 25.1.2018 by [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-ac635e670a5002e40a4ac515f6e140eb]: S. 83 in force at 25.1.2018 by [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-76f257b08fdb6751b74dd2a767e1d170]: [S. 84](https://www.legislation.gov.uk/anaw/2017/3/section/84) in force at 25.1.2018 by [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-8dd43a868ec6d11c7d54584e5a701d0b]: S. 90 in force at 25.1.2018 for specified purposes by [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(x)](https://www.legislation.gov.uk/wsi/2018/35/article/2/x)
[^key-ba6c0e9a5b5c9560c964fb42db64fed9]: [Sch. 2 para. 1](https://www.legislation.gov.uk/anaw/2017/3/schedule/2/paragraph/1) in force at 25.1.2018 by [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(y)](https://www.legislation.gov.uk/wsi/2018/35/article/2/y)
[^key-5112b7a809f729624539f5fd92dbc6ff]: [Sch. 2 para. 2](https://www.legislation.gov.uk/anaw/2017/3/schedule/2/paragraph/2) in force at 25.1.2018 by [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(y)](https://www.legislation.gov.uk/wsi/2018/35/article/2/y)
[^key-fae55cfe1023336fd29b8a799cefb175]: [Sch. 2 para. 3](https://www.legislation.gov.uk/anaw/2017/3/schedule/2/paragraph/3) in force at 25.1.2018 by [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(y)](https://www.legislation.gov.uk/wsi/2018/35/article/2/y)
[^key-4269fdaa278f2cc79d1c2996188d60c8]: [Sch. 2 para. 4](https://www.legislation.gov.uk/anaw/2017/3/schedule/2/paragraph/4) in force at 25.1.2018 by [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(y)](https://www.legislation.gov.uk/wsi/2018/35/article/2/y)
[^key-d870c8635f9ae0bdbd7c572b92aa3316]: [Sch. 4 para. 4](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/4) in force at 25.1.2018 by [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-3b93496b4d0b29bbd07c521b569d2325]: [Sch. 4 para. 5](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/5) in force at 25.1.2018 by [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-dd9e502d81283ada31d6db0dbd7b4345]: [Sch. 4 para. 6](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/6) in force at 25.1.2018 by [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-cd4e982932a62ecefbe32eb830e814fb]: [Sch. 4 para. 7](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/7) in force at 25.1.2018 by [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-9cf49becd5974b7761cf3e57012223e0]: [Sch. 4 para. 8](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/8) in force at 25.1.2018 by [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-abf14467c617c28f1679dd139f5f81f1]: [Sch. 4 para. 16](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/16) in force at 25.1.2018 by [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-29a8191194090f2e19403a4a10d498c4]: [Sch. 4 para. 18](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/18) in force at 25.1.2018 by [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-fadd944d323b610687491b9bc2f0951c]: [Sch. 4 para. 19](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/19) in force at 25.1.2018 by [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-195b0d3a29987fe597a3327fe55153b5]: [Sch. 4 para. 20](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/20) in force at 25.1.2018 by [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-3c14307e1ea3c42d17bdc150b042b178]: [S. 21(6)](https://www.legislation.gov.uk/anaw/2017/3/section/21/6)[(8)](https://www.legislation.gov.uk/anaw/2017/3/section/21/8) in force at 1.4.2018 by [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-a29845bfeaf9c79ecf40f11fe8bfc87d]: S. 43(1)(3) in force at 1.4.2018 by [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-9e8e93f357089bd0c329cfb662235089]: [S. 14(3)](https://www.legislation.gov.uk/anaw/2017/3/section/14/3)[(6)](https://www.legislation.gov.uk/anaw/2017/3/section/14/6) in force at 1.4.2018 in so far as not already in force by [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-0a07b3c5f1180327d7bfde1d3f10c093]: [S. 46(4)](https://www.legislation.gov.uk/anaw/2017/3/section/46/4) in force at 1.4.2018 in so far as not already in force by [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-9444684fc9bc3e07281e6e429e7875f4]: [S. 8(1)-(3)](https://www.legislation.gov.uk/anaw/2017/3/section/8/1) [(5)](https://www.legislation.gov.uk/anaw/2017/3/section/8/5)[(6)](https://www.legislation.gov.uk/anaw/2017/3/section/8/6) in force at 1.4.2018 by [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-30d482fe4ef887bf12e799ad2af113fe]: [S. 14(1)](https://www.legislation.gov.uk/anaw/2017/3/section/14/1)[(2)](https://www.legislation.gov.uk/anaw/2017/3/section/14/2)[(4)](https://www.legislation.gov.uk/anaw/2017/3/section/14/4)[(5)](https://www.legislation.gov.uk/anaw/2017/3/section/14/5)[(7)](https://www.legislation.gov.uk/anaw/2017/3/section/14/7)[(8)](https://www.legislation.gov.uk/anaw/2017/3/section/14/8) in force at 1.4.2018 by [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-37dae42bbc5236b7c74afeb427001af9]: [S. 20(1)](https://www.legislation.gov.uk/anaw/2017/3/section/20/1)[(2)](https://www.legislation.gov.uk/anaw/2017/3/section/20/2)[(7)](https://www.legislation.gov.uk/anaw/2017/3/section/20/7)[(8)](https://www.legislation.gov.uk/anaw/2017/3/section/20/8) in force at 1.4.2018 by [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-0da7d5331e2e0824ed67b385effe65de]: S. 29(1) in force at 1.4.2018 by [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-71fa1d8d8d2ef4a697116eb5a2f199f7]: [S. 35(1)](https://www.legislation.gov.uk/anaw/2017/3/section/35/1) in force at 1.4.2018 by [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-c4e97e813a04c1ee1a76c21f715efd7a]: [S. 46(1)-(3)](https://www.legislation.gov.uk/anaw/2017/3/section/46/1) [(5)](https://www.legislation.gov.uk/anaw/2017/3/section/46/5) in force at 1.4.2018 by [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-15ecc7ee18142a2f8aeefd928bb5a7a2]: [S. 57(1)](https://www.legislation.gov.uk/anaw/2017/3/section/57/1)[(2)](https://www.legislation.gov.uk/anaw/2017/3/section/57/2) [(4)-(6)](https://www.legislation.gov.uk/anaw/2017/3/section/57/4) in force at 1.4.2018 by [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-69b98a13262d052413bc79582c719541]: [S. 44](https://www.legislation.gov.uk/anaw/2017/3/section/44) in force at 1.4.2018 by [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-0f55f2acf0277d99fb5a13f00b44e812]: [S. 45](https://www.legislation.gov.uk/anaw/2017/3/section/45) in force at 1.4.2018 by [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-8a622adaa61fa810511c9f3623555345]: [S. 53](https://www.legislation.gov.uk/anaw/2017/3/section/53) in force at 1.4.2018 by [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-79b89ed7f11708b3bb958a6a94e12e34]: [S. 74](https://www.legislation.gov.uk/anaw/2017/3/section/74) in force at 1.4.2018 by [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-ee041cb5c8f80b5b0ab7aff898ab86a6]: [S. 75](https://www.legislation.gov.uk/anaw/2017/3/section/75) in force at 1.4.2018 by [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-00b3cd366ecf4710b244415bbb66a733]: [S. 76](https://www.legislation.gov.uk/anaw/2017/3/section/76) in force at 1.4.2018 by [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-0659446b1ca3e173583a9b50676663a2]: [S. 90](https://www.legislation.gov.uk/anaw/2017/3/section/90) in force at 1.4.2018 in so far as not already in force by [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-1624c181a80f192f616ed92927f6932a]: [S. 2](https://www.legislation.gov.uk/anaw/2017/3/section/2) in force at 1.4.2018 by [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-c0f361605ee0ac00135b3f921900eba0]: [S. 3](https://www.legislation.gov.uk/anaw/2017/3/section/3) in force at 1.4.2018 by [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-9ed4bc977da23223cae40fef5cb8c85e]: [S. 4](https://www.legislation.gov.uk/anaw/2017/3/section/4) in force at 1.4.2018 by [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-91b2849cd602792b8fd6c3dbbcefe2d0]: [S. 5](https://www.legislation.gov.uk/anaw/2017/3/section/5) in force at 1.4.2018 by [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-36b982dcfbf4c0e746a3af5a5ac71dec]: [S. 6](https://www.legislation.gov.uk/anaw/2017/3/section/6) in force at 1.4.2018 by [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-d85ea1d5baa91df5d548820081712bef]: [S. 7](https://www.legislation.gov.uk/anaw/2017/3/section/7) in force at 1.4.2018 by [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-9f27aae8eed1ffa78e6614dbe0e5cf2c]: [S. 9](https://www.legislation.gov.uk/anaw/2017/3/section/9) in force at 1.4.2018 by [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-bfd6f2e422578d8052a9cc88037cd05f]: [S. 10](https://www.legislation.gov.uk/anaw/2017/3/section/10) in force at 1.4.2018 by [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-d506cedbe53bcb3ab68cfbcb5b344a39]: [S. 11](https://www.legislation.gov.uk/anaw/2017/3/section/11) in force at 1.4.2018 by [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-74206fdda3999235158f6f8f42f75af8]: [S. 12](https://www.legislation.gov.uk/anaw/2017/3/section/12) in force at 1.4.2018 by [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-e8b181c23318c5c83e9564d196ad3c36]: [S. 13](https://www.legislation.gov.uk/anaw/2017/3/section/13) in force at 1.4.2018 by [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-58e4ae9804391b10f3cf3b649cd5a169]: [S. 15](https://www.legislation.gov.uk/anaw/2017/3/section/15) in force at 1.4.2018 by [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-c40541927e1696b348ce6b7863647264]: [S. 16](https://www.legislation.gov.uk/anaw/2017/3/section/16) in force at 1.4.2018 by [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-c08a4d613fd6d52ae9267b2ed8b02d02]: [S. 18](https://www.legislation.gov.uk/anaw/2017/3/section/18) in force at 1.4.2018 by [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-53e844f92bdd70cb52077d53c5e1cb2e]: [S. 19](https://www.legislation.gov.uk/anaw/2017/3/section/19) in force at 1.4.2018 by [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-f782c63afbb81eeea36453df134493ee]: [S. 22](https://www.legislation.gov.uk/anaw/2017/3/section/22) in force at 1.4.2018 by [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-31a730f926326e6d11bb9f80fd130cc4]: [S. 23](https://www.legislation.gov.uk/anaw/2017/3/section/23) in force at 1.4.2018 by [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-1e3787ee8d9bec6910fa52de4514e3df]: [S. 27](https://www.legislation.gov.uk/anaw/2017/3/section/27) in force at 1.4.2018 by [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-a9dc1144c15fb532e6b68a1c65cbdf44]: [S. 28](https://www.legislation.gov.uk/anaw/2017/3/section/28) in force at 1.4.2018 by [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-a5ccfcab7986d7a22ce2eee2891c0dcb]: S. 32 in force at 1.4.2018 by [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-68231ceae40e2f6088acc664494e93fe]: S. 42 in force at 1.4.2018 by [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-cfa6e3ff99256d684403112004d072b9]: [S. 47](https://www.legislation.gov.uk/anaw/2017/3/section/47) in force at 1.4.2018 by [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-c833277b1c7a90f9a984696f26d5295b]: [S. 48](https://www.legislation.gov.uk/anaw/2017/3/section/48) in force at 1.4.2018 by [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-bccdf66f89635b6d8a14d2d5a583534d]: [S. 49](https://www.legislation.gov.uk/anaw/2017/3/section/49) in force at 1.4.2018 by [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-b25de19b07cd7e13dcd9996eaff74ba6]: [S. 50](https://www.legislation.gov.uk/anaw/2017/3/section/50) in force at 1.4.2018 by [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-31ca572c6dd829aee135f16745bf6795]: [S. 51](https://www.legislation.gov.uk/anaw/2017/3/section/51) in force at 1.4.2018 by [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-da3f770d5a7615c70ec85d3ac194c38b]: [S. 52](https://www.legislation.gov.uk/anaw/2017/3/section/52) in force at 1.4.2018 by [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-88a9c227be232a7cd5a6a40aaf0f640e]: [S. 56](https://www.legislation.gov.uk/anaw/2017/3/section/56) in force at 1.4.2018 by [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-f4a579f397fed33b99492f1e92e4cb81]: [S. 61](https://www.legislation.gov.uk/anaw/2017/3/section/61) in force at 1.4.2018 by [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-d21dd7b1ff92d38620906d21a4cce3c3]: [S. 62](https://www.legislation.gov.uk/anaw/2017/3/section/62) in force at 1.4.2018 by [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-100bf058c819b97d36354bbd28c8de70]: [S. 63](https://www.legislation.gov.uk/anaw/2017/3/section/63) in force at 1.4.2018 by [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-088c7ff6a9f06bdb104d31d5b9a818a7]: [S. 64](https://www.legislation.gov.uk/anaw/2017/3/section/64) in force at 1.4.2018 by [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-ccb0808bbbd1edf2d5ecaac0b5b0f6f7]: [S. 65](https://www.legislation.gov.uk/anaw/2017/3/section/65) in force at 1.4.2018 by [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-08a55b3d8e57218f5f2974323047ac81]: [S. 68](https://www.legislation.gov.uk/anaw/2017/3/section/68) in force at 1.4.2018 by [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-916b0693706c8ea4fce2a1c852defa27]: [S. 69](https://www.legislation.gov.uk/anaw/2017/3/section/69) in force at 1.4.2018 by [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-e447f6482e3adaa44d5d2a6de6b028dd]: [S. 73](https://www.legislation.gov.uk/anaw/2017/3/section/73) in force at 1.4.2018 by [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-daa5b408045d06cde0815889ee439dbe]: [S. 85](https://www.legislation.gov.uk/anaw/2017/3/section/85) in force at 1.4.2018 by [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-88776f2d31c0391cb4ab11c2db629f3d]: [S. 86](https://www.legislation.gov.uk/anaw/2017/3/section/86) in force at 1.4.2018 by [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-c666a640150fc68b1a8aea3fde6ace0f]: [S. 88](https://www.legislation.gov.uk/anaw/2017/3/section/88) in force at 1.4.2018 by [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-8678e0d646624c903f339535ea385411]: [S. 89](https://www.legislation.gov.uk/anaw/2017/3/section/89) in force at 1.4.2018 by [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-f7149caf37f070fa08f35fe6ddb2a2d3]: [Sch. 4 para. 2](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/2) in force at 1.4.2018 by [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-fbbd0f8d89bc6cb2754721a111f36fcc]: [Sch. 4 para. 3](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/3) in force at 1.4.2018 by [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-1ec6d838f62495004153a36d3fe30d78]: [Sch. 4 para. 9](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/9) in force at 1.4.2018 by [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-d7b66aec3fdd577d50fd677416224661]: [Sch. 4 para. 10](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/10) in force at 1.4.2018 by [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-7ad0018b242657629761f7a7cc45ddb0]: [Sch. 4 para. 11](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/11) in force at 1.4.2018 by [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-e2892b0f418a465525cf8b4d9f337f15]: [Sch. 4 para. 12](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/12) in force at 1.4.2018 by [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-29c39b459c7fe7a81f978a4d0a52b06f]: [Sch. 4 para. 13](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/13) in force at 1.4.2018 by [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-630c404f046383036ecff8f895508226]: [Sch. 4 para. 14](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/14) in force at 1.4.2018 by [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-7852f59c9d0638aceaf277be993f69f6]: [Sch. 4 para. 15](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/15) in force at 1.4.2018 by [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-af08ea0c4666e58e9b69cc07609dbc36]: [Sch. 4 para. 17](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/17) in force at 1.4.2018 by [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-7b03ad78269683babca7da5a036a3cff]: [Sch. 1 para. 1](https://www.legislation.gov.uk/anaw/2017/3/schedule/1/paragraph/1) in force at 1.4.2018 by [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-4b1a1e18d4fd5578d028f959b26dd206]: [Sch. 1 para. 2](https://www.legislation.gov.uk/anaw/2017/3/schedule/1/paragraph/2) in force at 1.4.2018 by [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-0134a655d36ae0a8872a4344a3b53a03]: [Sch. 1 para. 3](https://www.legislation.gov.uk/anaw/2017/3/schedule/1/paragraph/3) in force at 1.4.2018 by [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-0659446b1ca3e173583a9b50676663a2]: [S. 90](https://www.legislation.gov.uk/anaw/2017/3/section/90) in force at 1.4.2018 in so far as not already in force by [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-088c7ff6a9f06bdb104d31d5b9a818a7]: [S. 64](https://www.legislation.gov.uk/anaw/2017/3/section/64) in force at 1.4.2018 by [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-08a55b3d8e57218f5f2974323047ac81]: [S. 68](https://www.legislation.gov.uk/anaw/2017/3/section/68) in force at 1.4.2018 by [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-0a07b3c5f1180327d7bfde1d3f10c093]: [S. 46(4)](https://www.legislation.gov.uk/anaw/2017/3/section/46/4) in force at 1.4.2018 in so far as not already in force by [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-0da7d5331e2e0824ed67b385effe65de]: [S. 29(1)](https://www.legislation.gov.uk/anaw/2017/3/section/29/1) in force at 1.4.2018 by [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-0f55f2acf0277d99fb5a13f00b44e812]: [S. 45](https://www.legislation.gov.uk/anaw/2017/3/section/45) in force at 1.4.2018 by [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-9ba52802550ab1b60ad584c04eddba10]: [Sch. 1 para. 4](https://www.legislation.gov.uk/anaw/2017/3/schedule/1/paragraph/4) in force at 1.4.2018 by [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-95c38bab9a9f16ab1b39f70e1d67bd7d]: [Sch. 1 para. 5](https://www.legislation.gov.uk/anaw/2017/3/schedule/1/paragraph/5) in force at 1.4.2018 by [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-851f168bd1a7401e741140a0e2c36361]: [Sch. 1 para. 6](https://www.legislation.gov.uk/anaw/2017/3/schedule/1/paragraph/6) in force at 1.4.2018 by [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-22b952fad442c6b19bb76d81970c293e]: [Sch. 1 para. 7](https://www.legislation.gov.uk/anaw/2017/3/schedule/1/paragraph/7) in force at 1.4.2018 by [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-3cb8a0f24b6662b2a98f85e31f33cc86]: [Sch. 1 para. 8](https://www.legislation.gov.uk/anaw/2017/3/schedule/1/paragraph/8) in force at 1.4.2018 by [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-6fc7472ab7d1af6c0724f5b90c309884]: [Sch. 1 para. 9](https://www.legislation.gov.uk/anaw/2017/3/schedule/1/paragraph/9) in force at 1.4.2018 by [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-8ad21f826956e0273d4e1309b520978a]: [Sch. 1 para. 10](https://www.legislation.gov.uk/anaw/2017/3/schedule/1/paragraph/10) in force at 1.4.2018 by [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-890d614c97ab97eec07681b28a66faa9]: [Sch. 1 para. 11](https://www.legislation.gov.uk/anaw/2017/3/schedule/1/paragraph/11) in force at 1.4.2018 by [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-7569eb77331367661f593fd2f2fbb9e4]: [Sch. 1 para. 12](https://www.legislation.gov.uk/anaw/2017/3/schedule/1/paragraph/12) in force at 1.4.2018 by [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-d08fe1847449ecbf1f96dcb33c152caa]: [Sch. 1 para. 13](https://www.legislation.gov.uk/anaw/2017/3/schedule/1/paragraph/13) in force at 1.4.2018 by [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-c25ea7c7269d4833f47e9b3a4097cee4]: [Sch. 3 para. 1](https://www.legislation.gov.uk/anaw/2017/3/schedule/3/paragraph/1) in force at 1.4.2018 by [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-8afcbd594ace503354ab883083490ae3]: [Sch. 3 para. 2](https://www.legislation.gov.uk/anaw/2017/3/schedule/3/paragraph/2) in force at 1.4.2018 by [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-af2c9341688be6729b7a862b8d082a24]: [Sch. 4 para. 1](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/1) in force at 1.4.2018 by [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-0f9aac6a60917a650b35012be9b9d7e0]: S. 37(1)-(4) in force at 1.4.2018 by [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-100bf058c819b97d36354bbd28c8de70]: [S. 63](https://www.legislation.gov.uk/anaw/2017/3/section/63) in force at 1.4.2018 by [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-10b06b1c5d56c4afb126f2904fb3c79f]: [S. 87](https://www.legislation.gov.uk/anaw/2017/3/section/87) in force at 18.10.2017 by [S.I. 2017/955](https://www.legislation.gov.uk/wsi/2017/955), [art. 2(g)](https://www.legislation.gov.uk/wsi/2017/955/article/2/g)
[^key-127196bff893760802908d82e88f5815]: [S. 40](https://www.legislation.gov.uk/anaw/2017/3/section/40) in force at 25.1.2018 by [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(n)](https://www.legislation.gov.uk/wsi/2018/35/article/2/n)
[^key-15ecc7ee18142a2f8aeefd928bb5a7a2]: [S. 57(1)](https://www.legislation.gov.uk/anaw/2017/3/section/57/1)[(2)](https://www.legislation.gov.uk/anaw/2017/3/section/57/2) [(4)-(6)](https://www.legislation.gov.uk/anaw/2017/3/section/57/4) in force at 1.4.2018 by [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-1624c181a80f192f616ed92927f6932a]: [S. 2](https://www.legislation.gov.uk/anaw/2017/3/section/2) in force at 1.4.2018 by [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-195b0d3a29987fe597a3327fe55153b5]: [Sch. 4 para. 20](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/20) in force at 25.1.2018 by [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-1e3787ee8d9bec6910fa52de4514e3df]: [S. 27](https://www.legislation.gov.uk/anaw/2017/3/section/27) in force at 1.4.2018 by [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-1e85b1929fb33f8e6c55bd77a4f1c92e]: [S. 34](https://www.legislation.gov.uk/anaw/2017/3/section/34) in force at 25.1.2018 by [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(h)](https://www.legislation.gov.uk/wsi/2018/35/article/2/h)
[^key-1ec6d838f62495004153a36d3fe30d78]: [Sch. 4 para. 9](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/9) in force at 1.4.2018 by [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-1f87ed4fc2669596f84c016f0702efd9]: [S. 8(4)](https://www.legislation.gov.uk/anaw/2017/3/section/8/4) in force at 25.1.2018 by [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(a)](https://www.legislation.gov.uk/wsi/2018/35/article/2/a)
[^key-22b952fad442c6b19bb76d81970c293e]: [Sch. 1 para. 7](https://www.legislation.gov.uk/anaw/2017/3/schedule/1/paragraph/7) in force at 1.4.2018 by [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-230112eda7b46370af12332d1a1a41e6]: [S. 57(3)](https://www.legislation.gov.uk/anaw/2017/3/section/57/3) in force at 25.1.2018 by [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(q)](https://www.legislation.gov.uk/wsi/2018/35/article/2/q)
[^key-57edeb35b2a80fce577fb10712fed84f]: [S. 39(1)-(4)](https://www.legislation.gov.uk/anaw/2017/3/section/39/1) in force at 1.4.2018 by [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-aa59fde140c4837e96099bd1469a538a]: [S. 41(1)-(8)](https://www.legislation.gov.uk/anaw/2017/3/section/41/1) in force at 1.4.2018 by [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-f37c77c1a483789cbcd61f2f005b32d4]: S. 37(4)(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. 2(b)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/2/b)
[^key-6072c05901ed2bdb6ef89888aed977d1]: S. 37(4)(a): words in s. 37(4) renumbered as s. 37(4)(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. 2(a)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/2/a)
[^key-663d21aab85ee40cd9a062688534e3e9]: [S. 42(1A)](https://www.legislation.gov.uk/anaw/2017/3/section/42/1A) 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. 3](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/3)
[^key-230abfbb9409b228790e8a2d48fd4398]: [S. 43(1)(aa)](https://www.legislation.gov.uk/anaw/2017/3/section/43/1/aa) 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. 4(b)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/4/b)
[^key-23153a0d4ea8cac123d35be6cd68559b]: [S. 20(3)-(6)](https://www.legislation.gov.uk/anaw/2017/3/section/20/3) in force at 25.1.2018 by [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(b)](https://www.legislation.gov.uk/wsi/2018/35/article/2/b)
[^key-236820bdcfdbf87c47846e9aa35a227d]: [S. 46(4)](https://www.legislation.gov.uk/anaw/2017/3/section/46/4) in force at 18.10.2017 for specified purposes by [S.I. 2017/955](https://www.legislation.gov.uk/wsi/2017/955), [art. 2(e)](https://www.legislation.gov.uk/wsi/2017/955/article/2/e)
[^key-245b4d5259349e781ccd9033e21649e9]: [S. 17](https://www.legislation.gov.uk/anaw/2017/3/section/17) in force at 18.10.2017 by [S.I. 2017/955](https://www.legislation.gov.uk/wsi/2017/955), [art. 2(b)](https://www.legislation.gov.uk/wsi/2017/955/article/2/b)
[^key-29a8191194090f2e19403a4a10d498c4]: [Sch. 4 para. 18](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/18) in force at 25.1.2018 by [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-29c39b459c7fe7a81f978a4d0a52b06f]: [Sch. 4 para. 13](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/13) in force at 1.4.2018 by [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-2bf6dba9c45ff110251c72e2d1214dd7]: [S. 66](https://www.legislation.gov.uk/anaw/2017/3/section/66) in force at 25.1.2018 by [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(t)](https://www.legislation.gov.uk/wsi/2018/35/article/2/t)
[^key-306c20af5bd37cf36fd56a9de4662e0b]: [S. 35(2)-(5)](https://www.legislation.gov.uk/anaw/2017/3/section/35/2) in force at 25.1.2018 by [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(i)](https://www.legislation.gov.uk/wsi/2018/35/article/2/i)
[^key-30d482fe4ef887bf12e799ad2af113fe]: [S. 14(1)](https://www.legislation.gov.uk/anaw/2017/3/section/14/1)[(2)](https://www.legislation.gov.uk/anaw/2017/3/section/14/2)[(4)](https://www.legislation.gov.uk/anaw/2017/3/section/14/4)[(5)](https://www.legislation.gov.uk/anaw/2017/3/section/14/5)[(7)](https://www.legislation.gov.uk/anaw/2017/3/section/14/7)[(8)](https://www.legislation.gov.uk/anaw/2017/3/section/14/8) in force at 1.4.2018 by [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-3138e04267ff1acc702f0a43b411a6c6]: [S. 38](https://www.legislation.gov.uk/anaw/2017/3/section/38) in force at 25.1.2018 by [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-31a730f926326e6d11bb9f80fd130cc4]: [S. 23](https://www.legislation.gov.uk/anaw/2017/3/section/23) in force at 1.4.2018 by [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-31ca572c6dd829aee135f16745bf6795]: [S. 51](https://www.legislation.gov.uk/anaw/2017/3/section/51) in force at 1.4.2018 by [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-331ab3520a9e31dabf8d2c6bee93c47f]: [S. 59](https://www.legislation.gov.uk/anaw/2017/3/section/59) in force at 25.1.2018 by [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-359b5bcd04f576223e2d3c3b6f9d058a]: S. 43(2) in force at 25.1.2018 by [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(o)](https://www.legislation.gov.uk/wsi/2018/35/article/2/o)
[^key-36b982dcfbf4c0e746a3af5a5ac71dec]: [S. 6](https://www.legislation.gov.uk/anaw/2017/3/section/6) in force at 1.4.2018 by [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-37dae42bbc5236b7c74afeb427001af9]: [S. 20(1)](https://www.legislation.gov.uk/anaw/2017/3/section/20/1)[(2)](https://www.legislation.gov.uk/anaw/2017/3/section/20/2)[(7)](https://www.legislation.gov.uk/anaw/2017/3/section/20/7)[(8)](https://www.legislation.gov.uk/anaw/2017/3/section/20/8) in force at 1.4.2018 by [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-3b93496b4d0b29bbd07c521b569d2325]: [Sch. 4 para. 5](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/5) in force at 25.1.2018 by [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-3c14307e1ea3c42d17bdc150b042b178]: [S. 21(6)](https://www.legislation.gov.uk/anaw/2017/3/section/21/6)[(8)](https://www.legislation.gov.uk/anaw/2017/3/section/21/8) in force at 1.4.2018 by [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-3cb8a0f24b6662b2a98f85e31f33cc86]: [Sch. 1 para. 8](https://www.legislation.gov.uk/anaw/2017/3/schedule/1/paragraph/8) in force at 1.4.2018 by [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-3d851ae1fe18a0ab5bcce489ff7b615c]: [S. 81](https://www.legislation.gov.uk/anaw/2017/3/section/81) in force at 25.1.2018 by [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-4269fdaa278f2cc79d1c2996188d60c8]: [Sch. 2 para. 4](https://www.legislation.gov.uk/anaw/2017/3/schedule/2/paragraph/4) in force at 25.1.2018 by [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(y)](https://www.legislation.gov.uk/wsi/2018/35/article/2/y)
[^key-4b1a1e18d4fd5578d028f959b26dd206]: [Sch. 1 para. 2](https://www.legislation.gov.uk/anaw/2017/3/schedule/1/paragraph/2) in force at 1.4.2018 by [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-4cd6151a32e9cccbc3d2051bb8326dc4]: [S. 41(9)](https://www.legislation.gov.uk/anaw/2017/3/section/41/9) in force at 18.10.2017 by [S.I. 2017/955](https://www.legislation.gov.uk/wsi/2017/955), [art. 2(d)](https://www.legislation.gov.uk/wsi/2017/955/article/2/d)
[^key-4f240bd3874fd699e75509fd227e661d]: [S. 58](https://www.legislation.gov.uk/anaw/2017/3/section/58) in force at 25.1.2018 by [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-5112b7a809f729624539f5fd92dbc6ff]: [Sch. 2 para. 2](https://www.legislation.gov.uk/anaw/2017/3/schedule/2/paragraph/2) in force at 25.1.2018 by [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(y)](https://www.legislation.gov.uk/wsi/2018/35/article/2/y)
[^key-53e844f92bdd70cb52077d53c5e1cb2e]: [S. 19](https://www.legislation.gov.uk/anaw/2017/3/section/19) in force at 1.4.2018 by [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-549b305a852bb7cdbe2d1c42bef68caa]: S. 21(1)-(5)(7) in force at 25.1.2018 by [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(c)](https://www.legislation.gov.uk/wsi/2018/35/article/2/c)
[^key-57edeb35b2a80fce577fb10712fed84f]: [S. 39(1)-(4)](https://www.legislation.gov.uk/anaw/2017/3/section/39/1) in force at 1.4.2018 by [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-58e4ae9804391b10f3cf3b649cd5a169]: [S. 15](https://www.legislation.gov.uk/anaw/2017/3/section/15) in force at 1.4.2018 by [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-5a4ec0997371b061b1cc142b3974b213]: S. 37(5)(6) in force at 25.1.2018 by [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(k)](https://www.legislation.gov.uk/wsi/2018/35/article/2/k)
[^key-600889cbd5fa2a550ded6ff84793248c]: [S. 26](https://www.legislation.gov.uk/anaw/2017/3/section/26) in force at 25.1.2018 by [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-6072c05901ed2bdb6ef89888aed977d1]: S. 37(4)(a): words in s. 37(4) renumbered as s. 37(4)(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. 2(a)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/2/a)
[^key-607c7f895b52e8ce8879c94fd84146f4]: [S. 72](https://www.legislation.gov.uk/anaw/2017/3/section/72) in force at 25.1.2018 by [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(v)](https://www.legislation.gov.uk/wsi/2018/35/article/2/v)
[^key-607d9639ebe9f5949c28f0cb5abad77e]: [S. 91](https://www.legislation.gov.uk/anaw/2017/3/section/91) in force at 18.10.2017 by [S.I. 2017/955](https://www.legislation.gov.uk/wsi/2017/955), [art. 2(h)](https://www.legislation.gov.uk/wsi/2017/955/article/2/h)
[^key-630c404f046383036ecff8f895508226]: [Sch. 4 para. 14](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/14) in force at 1.4.2018 by [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-663d21aab85ee40cd9a062688534e3e9]: [S. 42(1A)](https://www.legislation.gov.uk/anaw/2017/3/section/42/1A) 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. 3](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/3)
[^key-68231ceae40e2f6088acc664494e93fe]: S. 42 in force at 1.4.2018 by [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-69b98a13262d052413bc79582c719541]: [S. 44](https://www.legislation.gov.uk/anaw/2017/3/section/44) in force at 1.4.2018 by [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-6a0aa425822b38e9a99a6f6e7c475f07]: [S. 29(2)](https://www.legislation.gov.uk/anaw/2017/3/section/29/2)[(3)](https://www.legislation.gov.uk/anaw/2017/3/section/29/3) in force at 25.1.2018 by [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(e)](https://www.legislation.gov.uk/wsi/2018/35/article/2/e)
[^key-6fc7472ab7d1af6c0724f5b90c309884]: [Sch. 1 para. 9](https://www.legislation.gov.uk/anaw/2017/3/schedule/1/paragraph/9) in force at 1.4.2018 by [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-6fe276fb9820bf387261a139ddf77558]: Word in [s. 43(1)(a)](https://www.legislation.gov.uk/anaw/2017/3/section/43/1/a) 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. 4(a)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/4/a)
[^key-71fa1d8d8d2ef4a697116eb5a2f199f7]: [S. 35(1)](https://www.legislation.gov.uk/anaw/2017/3/section/35/1) in force at 1.4.2018 by [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-74206fdda3999235158f6f8f42f75af8]: [S. 12](https://www.legislation.gov.uk/anaw/2017/3/section/12) in force at 1.4.2018 by [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-7569eb77331367661f593fd2f2fbb9e4]: [Sch. 1 para. 12](https://www.legislation.gov.uk/anaw/2017/3/schedule/1/paragraph/12) in force at 1.4.2018 by [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-76f257b08fdb6751b74dd2a767e1d170]: [S. 84](https://www.legislation.gov.uk/anaw/2017/3/section/84) in force at 25.1.2018 by [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-7852f59c9d0638aceaf277be993f69f6]: [Sch. 4 para. 15](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/15) in force at 1.4.2018 by [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-79b89ed7f11708b3bb958a6a94e12e34]: [S. 74](https://www.legislation.gov.uk/anaw/2017/3/section/74) in force at 1.4.2018 by [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-7ad0018b242657629761f7a7cc45ddb0]: [Sch. 4 para. 11](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/11) in force at 1.4.2018 by [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-7b03ad78269683babca7da5a036a3cff]: [Sch. 1 para. 1](https://www.legislation.gov.uk/anaw/2017/3/schedule/1/paragraph/1) in force at 1.4.2018 by [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-7fd6be72da9f9e42e412cdd5fe805326]: [S. 82](https://www.legislation.gov.uk/anaw/2017/3/section/82) in force at 25.1.2018 by [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-8015c019193606a5a605cd840b3cf7cb]: [S. 71](https://www.legislation.gov.uk/anaw/2017/3/section/71) in force at 25.1.2018 by [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(v)](https://www.legislation.gov.uk/wsi/2018/35/article/2/v)
[^key-81ca4c4f98e91a6cb7b59fcdefe8cfdf]: [S. 92](https://www.legislation.gov.uk/anaw/2017/3/section/92) in force at 8.11.2017 by [S.I. 2017/955](https://www.legislation.gov.uk/wsi/2017/955), [art. 3(b)](https://www.legislation.gov.uk/wsi/2017/955/article/3/b)
[^key-851f168bd1a7401e741140a0e2c36361]: [Sch. 1 para. 6](https://www.legislation.gov.uk/anaw/2017/3/schedule/1/paragraph/6) in force at 1.4.2018 by [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-8678e0d646624c903f339535ea385411]: [S. 89](https://www.legislation.gov.uk/anaw/2017/3/section/89) in force at 1.4.2018 by [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-88776f2d31c0391cb4ab11c2db629f3d]: [S. 86](https://www.legislation.gov.uk/anaw/2017/3/section/86) in force at 1.4.2018 by [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-88a9c227be232a7cd5a6a40aaf0f640e]: [S. 56](https://www.legislation.gov.uk/anaw/2017/3/section/56) in force at 1.4.2018 by [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-890d614c97ab97eec07681b28a66faa9]: [Sch. 1 para. 11](https://www.legislation.gov.uk/anaw/2017/3/schedule/1/paragraph/11) in force at 1.4.2018 by [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-8a622adaa61fa810511c9f3623555345]: [S. 53](https://www.legislation.gov.uk/anaw/2017/3/section/53) in force at 1.4.2018 by [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-8ad21f826956e0273d4e1309b520978a]: [Sch. 1 para. 10](https://www.legislation.gov.uk/anaw/2017/3/schedule/1/paragraph/10) in force at 1.4.2018 by [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-8afcbd594ace503354ab883083490ae3]: [Sch. 3 para. 2](https://www.legislation.gov.uk/anaw/2017/3/schedule/3/paragraph/2) in force at 1.4.2018 by [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-8c1412a2840b5437aac8786772346467]: [S. 30](https://www.legislation.gov.uk/anaw/2017/3/section/30) in force at 25.1.2018 by [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(f)](https://www.legislation.gov.uk/wsi/2018/35/article/2/f)
[^key-8cf1a7a3b1904ee74dbea1085f4237f8]: [S. 25](https://www.legislation.gov.uk/anaw/2017/3/section/25) in force at 25.1.2018 by [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-8d0637ca8968f9c6f464ebad44967195]: [S. 39(5)-(8)](https://www.legislation.gov.uk/anaw/2017/3/section/39/5) in force at 25.1.2018 by [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(m)](https://www.legislation.gov.uk/wsi/2018/35/article/2/m)
[^key-8d5b7f09ca7837f95316e9f050e440cd]: [S. 31](https://www.legislation.gov.uk/anaw/2017/3/section/31) in force at 25.1.2018 by [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(g)](https://www.legislation.gov.uk/wsi/2018/35/article/2/g)
[^key-8dd43a868ec6d11c7d54584e5a701d0b]: S. 90 in force at 25.1.2018 for specified purposes by [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(x)](https://www.legislation.gov.uk/wsi/2018/35/article/2/x)
[^key-911f0253124628d6eb0c0cd5d8975607]: S. 77(8)(ba) 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. 5(a)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/5/a)
[^key-916b0693706c8ea4fce2a1c852defa27]: [S. 69](https://www.legislation.gov.uk/anaw/2017/3/section/69) in force at 1.4.2018 by [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-91b2849cd602792b8fd6c3dbbcefe2d0]: [S. 5](https://www.legislation.gov.uk/anaw/2017/3/section/5) in force at 1.4.2018 by [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-9444684fc9bc3e07281e6e429e7875f4]: [S. 8(1)-(3)](https://www.legislation.gov.uk/anaw/2017/3/section/8/1) [(5)](https://www.legislation.gov.uk/anaw/2017/3/section/8/5)[(6)](https://www.legislation.gov.uk/anaw/2017/3/section/8/6) in force at 1.4.2018 by [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-95c38bab9a9f16ab1b39f70e1d67bd7d]: [Sch. 1 para. 5](https://www.legislation.gov.uk/anaw/2017/3/schedule/1/paragraph/5) in force at 1.4.2018 by [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-9ba52802550ab1b60ad584c04eddba10]: [Sch. 1 para. 4](https://www.legislation.gov.uk/anaw/2017/3/schedule/1/paragraph/4) in force at 1.4.2018 by [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-9bcfb26b0b61bb0fd2f35c6d17ae0e61]: [S. 60](https://www.legislation.gov.uk/anaw/2017/3/section/60) in force at 8.11.2017 by [S.I. 2017/955](https://www.legislation.gov.uk/wsi/2017/955), [art. 3(a)](https://www.legislation.gov.uk/wsi/2017/955/article/3/a)
[^key-9cf49becd5974b7761cf3e57012223e0]: [Sch. 4 para. 8](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/8) in force at 25.1.2018 by [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-9e8e93f357089bd0c329cfb662235089]: [S. 14(3)](https://www.legislation.gov.uk/anaw/2017/3/section/14/3)[(6)](https://www.legislation.gov.uk/anaw/2017/3/section/14/6) in force at 1.4.2018 in so far as not already in force by [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-9ed4bc977da23223cae40fef5cb8c85e]: [S. 4](https://www.legislation.gov.uk/anaw/2017/3/section/4) in force at 1.4.2018 by [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-9f27aae8eed1ffa78e6614dbe0e5cf2c]: [S. 9](https://www.legislation.gov.uk/anaw/2017/3/section/9) in force at 1.4.2018 by [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-a29845bfeaf9c79ecf40f11fe8bfc87d]: S. 43(1)(3) in force at 1.4.2018 by [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-a5ccfcab7986d7a22ce2eee2891c0dcb]: S. 32 in force at 1.4.2018 by [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-a9dc1144c15fb532e6b68a1c65cbdf44]: [S. 28](https://www.legislation.gov.uk/anaw/2017/3/section/28) in force at 1.4.2018 by [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-aa59fde140c4837e96099bd1469a538a]: [S. 41(1)-(8)](https://www.legislation.gov.uk/anaw/2017/3/section/41/1) in force at 1.4.2018 by [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-abf14467c617c28f1679dd139f5f81f1]: [Sch. 4 para. 16](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/16) in force at 25.1.2018 by [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-ac635e670a5002e40a4ac515f6e140eb]: S. 83 in force at 25.1.2018 by [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-ad4fae239d823e2cebf7de69fcf558ad]: [S. 36](https://www.legislation.gov.uk/anaw/2017/3/section/36) in force at 25.1.2018 by [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(j)](https://www.legislation.gov.uk/wsi/2018/35/article/2/j)
[^key-af08ea0c4666e58e9b69cc07609dbc36]: [Sch. 4 para. 17](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/17) in force at 1.4.2018 by [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-af2c9341688be6729b7a862b8d082a24]: [Sch. 4 para. 1](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/1) in force at 1.4.2018 by [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-af5260c64669062d21f86000c67f12f5]: [S. 33](https://www.legislation.gov.uk/anaw/2017/3/section/33) in force at 18.10.2017 by [S.I. 2017/955](https://www.legislation.gov.uk/wsi/2017/955), [art. 2(c)](https://www.legislation.gov.uk/wsi/2017/955/article/2/c)
[^key-b1a93607f3f7bcb581aa06230b5c2095]: [S. 67](https://www.legislation.gov.uk/anaw/2017/3/section/67) in force at 25.1.2018 by [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(u)](https://www.legislation.gov.uk/wsi/2018/35/article/2/u)
[^key-b25de19b07cd7e13dcd9996eaff74ba6]: [S. 50](https://www.legislation.gov.uk/anaw/2017/3/section/50) in force at 1.4.2018 by [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-b449ff92973d1eed45f0e780871529f0]: [S. 79](https://www.legislation.gov.uk/anaw/2017/3/section/79) in force at 25.1.2018 by [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-c8a379cf8927f2ee7d60b3d8f132f502]: Words in s. 77(8)(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. 5(b)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/5/b)
[^key-b9b059bf996857d65eec70723ea21be9]: S. 83(8)(ba) 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. 6(a)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/6/a)
[^key-ba6c0e9a5b5c9560c964fb42db64fed9]: [Sch. 2 para. 1](https://www.legislation.gov.uk/anaw/2017/3/schedule/2/paragraph/1) in force at 25.1.2018 by [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(y)](https://www.legislation.gov.uk/wsi/2018/35/article/2/y)
[^key-bccdf66f89635b6d8a14d2d5a583534d]: [S. 49](https://www.legislation.gov.uk/anaw/2017/3/section/49) in force at 1.4.2018 by [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-bfd6f2e422578d8052a9cc88037cd05f]: [S. 10](https://www.legislation.gov.uk/anaw/2017/3/section/10) in force at 1.4.2018 by [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-c08a4d613fd6d52ae9267b2ed8b02d02]: [S. 18](https://www.legislation.gov.uk/anaw/2017/3/section/18) in force at 1.4.2018 by [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-c0f361605ee0ac00135b3f921900eba0]: [S. 3](https://www.legislation.gov.uk/anaw/2017/3/section/3) in force at 1.4.2018 by [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-c25ea7c7269d4833f47e9b3a4097cee4]: [Sch. 3 para. 1](https://www.legislation.gov.uk/anaw/2017/3/schedule/3/paragraph/1) in force at 1.4.2018 by [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-c40541927e1696b348ce6b7863647264]: [S. 16](https://www.legislation.gov.uk/anaw/2017/3/section/16) in force at 1.4.2018 by [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-c4e97e813a04c1ee1a76c21f715efd7a]: [S. 46(1)-(3)](https://www.legislation.gov.uk/anaw/2017/3/section/46/1) [(5)](https://www.legislation.gov.uk/anaw/2017/3/section/46/5) in force at 1.4.2018 by [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-c666a640150fc68b1a8aea3fde6ace0f]: [S. 88](https://www.legislation.gov.uk/anaw/2017/3/section/88) in force at 1.4.2018 by [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-c68e12bf906051110eadf190a879c920]: [S. 24](https://www.legislation.gov.uk/anaw/2017/3/section/24) in force at 25.1.2018 by [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-c825aa2a7b23fefde84920a48b0d9b4b]: [S. 55](https://www.legislation.gov.uk/anaw/2017/3/section/55) in force at 25.1.2018 by [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(p)](https://www.legislation.gov.uk/wsi/2018/35/article/2/p)
[^key-c833277b1c7a90f9a984696f26d5295b]: [S. 48](https://www.legislation.gov.uk/anaw/2017/3/section/48) in force at 1.4.2018 by [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-c8a379cf8927f2ee7d60b3d8f132f502]: Words in s. 77(8)(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. 5(b)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/5/b)
[^key-ca92a0f3dacf109c2a6cddc8458a10ec]: [S. 70](https://www.legislation.gov.uk/anaw/2017/3/section/70) in force at 25.1.2018 by [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(v)](https://www.legislation.gov.uk/wsi/2018/35/article/2/v)
[^key-ccb0808bbbd1edf2d5ecaac0b5b0f6f7]: [S. 65](https://www.legislation.gov.uk/anaw/2017/3/section/65) in force at 1.4.2018 by [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-cd4e982932a62ecefbe32eb830e814fb]: [Sch. 4 para. 7](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/7) in force at 25.1.2018 by [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-cfa6e3ff99256d684403112004d072b9]: [S. 47](https://www.legislation.gov.uk/anaw/2017/3/section/47) in force at 1.4.2018 by [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-d08fe1847449ecbf1f96dcb33c152caa]: [Sch. 1 para. 13](https://www.legislation.gov.uk/anaw/2017/3/schedule/1/paragraph/13) in force at 1.4.2018 by [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-d21dd7b1ff92d38620906d21a4cce3c3]: [S. 62](https://www.legislation.gov.uk/anaw/2017/3/section/62) in force at 1.4.2018 by [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-d506cedbe53bcb3ab68cfbcb5b344a39]: [S. 11](https://www.legislation.gov.uk/anaw/2017/3/section/11) in force at 1.4.2018 by [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-d7b66aec3fdd577d50fd677416224661]: [Sch. 4 para. 10](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/10) in force at 1.4.2018 by [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-d85ea1d5baa91df5d548820081712bef]: [S. 7](https://www.legislation.gov.uk/anaw/2017/3/section/7) in force at 1.4.2018 by [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-d870c8635f9ae0bdbd7c572b92aa3316]: [Sch. 4 para. 4](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/4) in force at 25.1.2018 by [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-da3f770d5a7615c70ec85d3ac194c38b]: [S. 52](https://www.legislation.gov.uk/anaw/2017/3/section/52) in force at 1.4.2018 by [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-daa5b408045d06cde0815889ee439dbe]: [S. 85](https://www.legislation.gov.uk/anaw/2017/3/section/85) in force at 1.4.2018 by [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-dd9e502d81283ada31d6db0dbd7b4345]: [Sch. 4 para. 6](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/6) in force at 25.1.2018 by [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-e2892b0f418a465525cf8b4d9f337f15]: [Sch. 4 para. 12](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/12) in force at 1.4.2018 by [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-e447f6482e3adaa44d5d2a6de6b028dd]: [S. 73](https://www.legislation.gov.uk/anaw/2017/3/section/73) in force at 1.4.2018 by [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-e8b181c23318c5c83e9564d196ad3c36]: [S. 13](https://www.legislation.gov.uk/anaw/2017/3/section/13) in force at 1.4.2018 by [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-ea2236d711f6c697944e95db7f0c9c28]: [S. 78](https://www.legislation.gov.uk/anaw/2017/3/section/78) in force at 25.1.2018 by [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-ee041cb5c8f80b5b0ab7aff898ab86a6]: [S. 75](https://www.legislation.gov.uk/anaw/2017/3/section/75) in force at 1.4.2018 by [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-f1636074e0c01a91c9820872cf761452]: [S. 14(3)](https://www.legislation.gov.uk/anaw/2017/3/section/14/3)[(6)](https://www.legislation.gov.uk/anaw/2017/3/section/14/6) in force at 18.10.2017 for specified purposes by [S.I. 2017/955](https://www.legislation.gov.uk/wsi/2017/955), [art. 2(a)](https://www.legislation.gov.uk/wsi/2017/955/article/2/a)
[^key-f37c77c1a483789cbcd61f2f005b32d4]: S. 37(4)(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. 2(b)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/2/b)
[^key-f37cd9bfeca95cae8370372aee9f0c69]: [S. 80](https://www.legislation.gov.uk/anaw/2017/3/section/80) in force at 25.1.2018 by [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-f4a579f397fed33b99492f1e92e4cb81]: [S. 61](https://www.legislation.gov.uk/anaw/2017/3/section/61) in force at 1.4.2018 by [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-f7149caf37f070fa08f35fe6ddb2a2d3]: [Sch. 4 para. 2](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/2) in force at 1.4.2018 by [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-f782c63afbb81eeea36453df134493ee]: [S. 22](https://www.legislation.gov.uk/anaw/2017/3/section/22) in force at 1.4.2018 by [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-fb640cdcda212bacb5c799dc5c5ee5ee]: Words in s. 83(8)(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. 6(b)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/6/b)
[^key-f86aeb02853eb6df2a6cea951f3534b9]: Words in [s. 96(1)](https://www.legislation.gov.uk/anaw/2017/3/section/96/1) 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. 7](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/7)
[^key-fadd944d323b610687491b9bc2f0951c]: [Sch. 4 para. 19](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/19) in force at 25.1.2018 by [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-fae55cfe1023336fd29b8a799cefb175]: [Sch. 2 para. 3](https://www.legislation.gov.uk/anaw/2017/3/schedule/2/paragraph/3) in force at 25.1.2018 by [S.I. 2018/35](https://www.legislation.gov.uk/wsi/2018/35), [art. 2(y)](https://www.legislation.gov.uk/wsi/2018/35/article/2/y)
[^key-fb5dea561789482966f2c882cb5ae238]: [S. 54](https://www.legislation.gov.uk/anaw/2017/3/section/54) in force at 18.10.2017 by [S.I. 2017/955](https://www.legislation.gov.uk/wsi/2017/955), [art. 2(f)](https://www.legislation.gov.uk/wsi/2017/955/article/2/f)
[^key-fb640cdcda212bacb5c799dc5c5ee5ee]: Words in s. 83(8)(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. 6(b)](https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/6/b)
[^key-fbbd0f8d89bc6cb2754721a111f36fcc]: [Sch. 4 para. 3](https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/3) in force at 1.4.2018 by [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-a408c0a281c96d1e9e0af05d0ecce8bb]: [S. 60(8)](https://www.legislation.gov.uk/anaw/2017/3/section/60/8) inserted (25.5.2018) by [Data Protection Act 2018 (c. 12)](https://www.legislation.gov.uk/ukpga/2018/12), [s. 212(1)](https://www.legislation.gov.uk/ukpga/2018/12/section/212/1), [Sch. 19 para. 225(3)(a)](https://www.legislation.gov.uk/ukpga/2018/12/schedule/19/paragraph/225/3/a) (with [ss. 117](https://www.legislation.gov.uk/ukpga/2018/12/section/117), [209](https://www.legislation.gov.uk/ukpga/2018/12/section/209), [210](https://www.legislation.gov.uk/ukpga/2018/12/section/210)); [S.I. 2018/625](https://www.legislation.gov.uk/uksi/2018/625), [reg. 2(1)(g)](https://www.legislation.gov.uk/uksi/2018/625/regulation/2/1/g)
[^key-4d2811836ab48cb2de3390c96fc7b085]: Words in [s. 60(4)(a)](https://www.legislation.gov.uk/anaw/2017/3/section/60/4/a) substituted (25.5.2018) by [Data Protection Act 2018 (c. 12)](https://www.legislation.gov.uk/ukpga/2018/12), [s. 212(1)](https://www.legislation.gov.uk/ukpga/2018/12/section/212/1), [Sch. 19 para. 225(2)(a)](https://www.legislation.gov.uk/ukpga/2018/12/schedule/19/paragraph/225/2/a) (with [ss. 117](https://www.legislation.gov.uk/ukpga/2018/12/section/117), [209](https://www.legislation.gov.uk/ukpga/2018/12/section/209), [210](https://www.legislation.gov.uk/ukpga/2018/12/section/210)); [S.I. 2018/625](https://www.legislation.gov.uk/uksi/2018/625), [reg. 2(1)(g)](https://www.legislation.gov.uk/uksi/2018/625/regulation/2/1/g)
[^key-d9316b614e7718c6ac4f2846e9b7d9af]: [S. 29(1)(a)](https://www.legislation.gov.uk/anaw/2017/3/section/29/1/a) substituted (11.10.2018) by [The Landfill Disposals Tax (Wales) Act 2017 (Site Restoration Relief) (Amendment) Regulations 2018 (S.I. 2018/1057)](https://www.legislation.gov.uk/wsi/2018/1057), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2018/1057/regulation/1/2), [2](https://www.legislation.gov.uk/wsi/2018/1057/regulation/2)
2018-04-01
Landfill Disposals Tax (Wales) Act 2017
2018-01-25
Landfill Disposals Tax (Wales) Act 2017
2017-11-08
Landfill Disposals Tax (Wales) Act 2017
2017-10-18
Landfill Disposals Tax (Wales) Act 2017
2017-09-08
Landfill Disposals Tax (Wales) Act 2017
2017-09-07
Landfill Disposals Tax (Wales) Act 2017
original version
Text at this date