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Landfill Disposals Tax (Wales) Act 2017

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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)

Further provision relating to the taxE+W

Prospective

88Adjustment of contractsE+W

(1)Where—

(a)a taxable disposal is made at an authorised landfill site,

(b)there is a contract relating to the taxable disposal that provides for a payment to be made, and

(c)after the making of the contract, the tax chargeable on the taxable disposal changes as a result of an enactment relating to the tax,

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

(2)For the purposes of this section, a contract relating to a taxable disposal is a contract providing for the disposal of the material contained in the taxable disposal, and it is immaterial whether the contract also provides for other matters.

(3)The reference in subsection (1) to a change in the tax chargeable is a reference to a change⁠—

(a)from no tax being chargeable to tax being chargeable,

(b)from tax being chargeable to no tax being chargeable, or

(c)in the amount of tax chargeable.

Prospective

89Power to impose secondary liability on controllers of authorised landfill sitesE+W

(1)Regulations may make provision for and in connection with requiring a controller of an authorised landfill site, or of part of such a site, to pay the tax chargeable on taxable disposals made at the site or part in question.

(2)A controller of an authorised landfill site or of part of such a site—

(a)is a person, other than the operator of the site, who determines, or is entitled to determine, what disposals of material may be made throughout the site or part in question, but

(b)does not include a person who determines, or is entitled to determine, what disposals are made only because the person is an employee or agent of another person.

(3)Regulations under this section may (among other things) make provision—

(a)requiring WRA to be notified if a person becomes, or ceases to be, a controller of an authorised landfill site or of part of such a site;

(b)about the circumstances in which a controller is required to pay tax;

(c)for determining the amount of tax a controller is required to pay;

(d)about the relationship between a requirement for a controller to pay tax and any liability of the operator of the authorised landfill site to pay tax;

(e)about the procedure for requiring a controller to pay tax;

(f)about when the tax must be paid;

(g)about duties to keep and preserve records;

(h)for penalties in respect of failures to comply with the regulations;

(i)for reviews and appeals.

(4)The regulations may amend or apply (with or without modifications) any enactment relating to the tax.

90Minor and consequential amendments to the Tax Collection and Management (Wales) Act 2016E+W

Schedule 4 makes minor and consequential amendments to TCMA.

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Commencement Information

I1S. 90 in force at 25.1.2018 for specified purposes by S.I. 2018/35, art. 2(x)

91Welsh Ministers' exercise of powers and duties under this ActE+W

(1)In exercising their powers and duties under this Act, the Welsh Ministers—

(a)must have regard to the objective of reducing landfill disposals in Wales;

(b)may have regard to such other matters as they think appropriate.

(2)Subsection (1) does not apply to the exercise of powers and duties under section 92.

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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

I2S. 91 in force at 18.10.2017 by S.I. 2017/955, art. 2(h)

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