Search Legislation

Landfill Disposals Tax (Wales) Act 2017

Section 88 – Adjustment of contracts

161.Section 88 provides that where:

a.

a taxable disposal is made at an authorised landfill site,

b.

there is a contract in place that provides for a payment to be made for that disposal, and

c.

the tax chargeable on that disposal changes as a result of an enactment relating to LDT,

 the payment under the contract for that disposal is to be adjusted to reflect the change in the tax chargeable on the disposal , unless the contract provides otherwise.

Back to top

Options/Help

Print Options

Close

Explanatory Notes

Text created by the Welsh Government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes accompany all Acts of the National Assembly for Wales.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources