Explanatory Notes

Landfill Disposals Tax (Wales) Act 2017


7 September 2017

Commentary on Sections

Part 4 – Taxable Disposals Made at Places Other than Authorised Landfill Sites

Chapter 2 – Procedure for Charging Tax
Section 53 - Late payment interest

97.This section amends section 157 of TCMA so as to ensure that late payment interest can be charged where tax owed under a charging notice, issued under section 49 or 50, has not been paid.