Search Legislation

Landfill Disposals Tax (Wales) Act 2017

Status:

This version of this cross heading contains provisions that are prospective. Help about Status

Close

Status

The term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section. A version of a provision is prospective either:

  1. where the provision (Part, Chapter or section) has never come into force or;
  2. where the text of the provision is subject to change, but no date has yet been appointed by the appropriate person or body for those changes to come into force.

Commencement Orders listed in the ‘Changes to Legislation’ box as not yet applied may bring this prospective version into force.

Changes to legislation:

There are outstanding changes not yet made by the legislation.gov.uk editorial team to Landfill Disposals Tax (Wales) Act 2017. Any changes that have already been made by the team appear in the content and are referenced with annotations. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.

Changes and effects yet to be applied to the whole Act associated Parts and Chapters:

 Help about changes and effects
Close

Changes and effects

This section lists the changes and effects yet to be applied to the whole Act, associated Parts and Chapters where applicable. This includes any insertions of whole new Parts, Chapters or provisions yet to be inserted into this Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing.

Whole provisions yet to be inserted into this Act (including any effects on those provisions):

  • s. 37(4)(a) words in s. 37(4) renumbered as s. 37(4)(a) by S.I. 2018/101 Sch. para. 2(a) (This amendment comes into force on the day on which 2017 anaw 3, s. 2 comes into force. That provision was commenced on 1.4.2018 by S.I. 2018/35, art. 3)
  • s. 37(4)(b) and word inserted by S.I. 2018/101 Sch. para. 2(b) (This amendment comes into force on the day on which 2017 anaw 3, s. 2 comes into force. That provision was commenced on 1.4.2018 by S.I. 2018/35, art. 3)
  • s. 42(1A) inserted by S.I. 2018/101 Sch. para. 3 (This amendment comes into force on the day on which 2017 anaw 3, s. 2 comes into force. That provision was commenced on 1.4.2018 by S.I. 2018/35, art. 3)
  • s. 43(1)(aa) inserted by S.I. 2018/101 Sch. para. 4(b) (This amendment comes into force on the day on which 2017 anaw 3, s. 2 comes into force. That provision was commenced on 1.4.2018 by S.I. 2018/35, art. 3)
  • s. 60(8) inserted by 2018 c. 12 Sch. 19 para. 225(3)(a)
  • s. 60(8) inserted by 2018 c. 12 Sch. 19 para. 225(3)(b) (Amendment to Welsh text)
  • s. 77(8)(ba) inserted by S.I. 2018/101 Sch. para. 5(a) (This amendment comes into force on the day on which 2017 anaw 3, s. 2 comes into force. That provision was commenced on 1.4.2018 by S.I. 2018/35, art. 3)
  • s. 83(8)(ba) inserted by S.I. 2018/101 Sch. para. 6(a) (This amendment comes into force on the day on which 2017 anaw 3, s. 2 comes into force. That provision was commenced on 1.4.2018 by S.I. 2018/35, art. 3)

Payment, recovery and repayment of taxE+W

Prospective

42Payment of taxE+W

(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.

(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

(b)if the amendment is made after the filing date for the return, on the day that the person gives notice of the amendment to WRA.

(3)See the following provisions of TCMA for provision about the payment of amounts of tax in other circumstances—

  • section 42(4A) (amount payable as a result of a correction made to a tax return by WRA);

  • section 45(4) (amount payable as a result of an amendment made to a tax return during an enquiry);

  • section 50(4) (amount payable as a result of an amendment made to a tax return on the completion of an enquiry);

  • section 52(5) (amount payable in accordance with a WRA determination);

  • section 61(2) (amount payable in accordance with a WRA assessment).

43Duty to maintain landfill disposals tax summaryE+W

(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

(b)the tax paid by the person,

in respect of each accounting period.

(2)WRA may specify—

(a)the form in which the landfill disposals tax summary must be kept, and

(b)the information that must be contained in it.

(3)The landfill disposals tax summary is to be treated for the purposes of TCMA as being a record required to be kept and preserved under section 38(1) of TCMA for the purpose of demonstrating that the tax return that the person is required to make in respect of the accounting period is correct and complete.

Annotations: Help about Annotation
Close

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Commencement Information

I1S. 43(2) in force at 25.1.2018 by S.I. 2018/35, art. 2(o)

Prospective

44Postponement of recoveryE+W

(1)Section 181B of TCMA (postponement requests) (inserted by paragraph 63 of Schedule 23 to LTTA) is amended as follows.

(2)In subsection (3)—

(a)omit the “and” after paragraph (a), and

(b)at the end of paragraph (b) insert , and

(c)where the request relates to an amount of landfill disposals tax, the reasons why the person making the request thinks that recovery of the amount (and interest on that amount) would cause the person financial hardship.

(3)In subsection (4)—

(a)the words from “thinks that” to “excessive,” become paragraph (a), and

(b)after that paragraph insert and

(b)where the request relates to an amount of landfill disposals tax, has reason to believe that recovery of the amount (and interest on that amount) would cause the person financial hardship,.

(4)In subsection (5)—

(a)the words from “thinks that” to “excessive” become paragraph (a), and

(b)for the words from “it may grant” to the end substitute , or

(b)where the request relates to an amount of landfill disposals tax, has reason to believe that it is only in respect of part of the amount (and interest on that part) that recovery would cause the person financial hardship,

WRA may grant the request in respect of such part of the amount as it thinks appropriate.

Prospective

45No requirement to discharge or repay tax unless all tax paidE+W

In section 67 of TCMA (cases in which WRA need not give effect to a claim), after subsection (11) insert—

(12)Case 8 is where—

(a)the claim is made in respect of an amount of landfill disposals tax, and

(b)an amount of landfill disposals tax that the claimant is required to pay has not been paid.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area. The revised version is currently only available in English.

Original (As Enacted or Made) - English:The original English language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Original (As Enacted or Made) - Welsh:The original Welsh language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

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
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. 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
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources