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
2018-04-01
Landfill Disposals Tax (Wales) Act 2017
2018-01-25
Landfill Disposals Tax (Wales) Act 2017
Changes on 2018-01-25
@@ -2741,21 +2741,21 @@
#### 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
@@ -2791,6 +2791,98 @@
[^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)](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-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)](https://www.legislation.gov.uk/anaw/2017/3/section/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](https://www.legislation.gov.uk/anaw/2017/3/section/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](https://www.legislation.gov.uk/anaw/2017/3/section/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-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-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)
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