Legalize / United Kingdom / Landfill Disposals Tax (Wales) Act 2017 / History

Reform history

Landfill Disposals Tax (Wales) Act 2017

9 versions · 2017-09-07

2022-09-09

Landfill Disposals Tax (Wales) Act 2017

View changes Text at this date

2019-07-19

Landfill Disposals Tax (Wales) Act 2017

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2018-10-11

Landfill Disposals Tax (Wales) Act 2017

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2018-04-01

Landfill Disposals Tax (Wales) Act 2017

View changes Text at this date

Changes on 2018-04-01

@@ -876,7 +876,15 @@

- (3) WRA may cancel a person's registration if satisfied that the person has ceased to carry out taxable operations (whether or not the person has applied for the cancellation).

- (4) But WRA may not cancel the person's registration unless satisfied that all of the tax that the person is required to pay has been paid.

- (4) But WRA may not cancel the person's registration unless satisfied that

- (a) all of the tax that the person is required to pay has been paid, and

- (b) all of the tax credit to which the person is entitled and which the person has claimed—

- (i) has been set off against an amount of tax that the person would otherwise be required to pay, or

- (ii) has been paid to the person.

- (5) WRA may also cancel a person's registration if satisfied that the person has not carried out taxable operations and does not intend to do so.

@@ -1010,6 +1018,8 @@

- (1) A person who makes a tax return must pay the amount of tax stated in the return as the amount assessed to be chargeable on the person on or before the filing date for the return.

- (1A) But if an amount of tax credit is set off against that amount of tax in accordance with regulations made under section 54, the amount of tax that the person is required to pay by that date is the amount that remains outstanding after the set-off (if any).

- (2) Where an amount of tax is assessed to be chargeable on the person as a result of an amendment made to the tax return under section 41 of TCMA (amendment of tax return by taxpayer), the person must pay the amount—

- (a) if the amendment is made on or before the filing date for the return, on or before the filing date, or

@@ -1034,7 +1044,9 @@

- (1) A person who carries out taxable operations must keep a record (a “landfill disposals tax summary”) of—

- (a) the amount of tax chargeable on the person, and

- (a) the amount of tax chargeable on the person, ...

- (aa) the amount of tax credit claimed by the person, and

- (b) the tax paid by the person,

@@ -1765,7 +1777,9 @@

- (b) a penalty under an enactment relating to the tax;

- (c) interest on an amount within paragraph (a) or (b).

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

- (c) interest on an amount within paragraph (a), (b) or (ba).

#### Conditions for designation as member of group

@@ -1905,7 +1919,9 @@

- (b) a penalty under an enactment relating to the tax;

- (c) interest on an amount within paragraph (a) or (b).

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

- (c) interest on an amount within paragraph (a), (b) or (ba).

#### Power to make further provision about partnerships and unincorporated bodies

@@ -2278,6 +2294,8 @@

- “*restoration work*” (“**gwaith adfer**”) has the meaning given by section 8(4);

- “*tax*” (“**treth**”) means landfill disposals tax;

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

- “*tax return*” (“**ffurflen dreth**”) means a tax return that a person is required to make under section 39;

@@ -2741,21 +2759,21 @@

#### Overview of Act

#### Taxable disposals

#### The tax

#### Persons chargeable to tax

#### No requirement to discharge or repay tax unless all tax paid

#### Calculation of tax chargeable on taxable disposal

#### No requirement to discharge or repay tax unless all tax paid

#### The charging condition

#### Designation of non-disposal area

#### Regulations under this Act: general

#### Power to make provision for tax credits

#### Power to make consequential and transitional etc. provision

#### Regulations changing tax rates

#### Coming into force

#### Interpretation

### General

@@ -2771,118 +2789,312 @@

## Editorial notes

[^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-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-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-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-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-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-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-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-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-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-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)

2018-01-25

Landfill Disposals Tax (Wales) Act 2017

View changes Text at this date

2017-11-08

Landfill Disposals Tax (Wales) Act 2017

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2017-10-18

Landfill Disposals Tax (Wales) Act 2017

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2017-09-08

Landfill Disposals Tax (Wales) Act 2017

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2017-09-07

Landfill Disposals Tax (Wales) Act 2017

original version Text at this date