Search Legislation

Landfill Disposals Tax (Wales) Act 2017

Status:

This is the original version (as it was originally enacted).

Further provision relating to the tax

88Adjustment of contracts

(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.

89Power to impose secondary liability on controllers of authorised landfill sites

(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 2016

Schedule 4 makes minor and consequential amendments to TCMA.

91Welsh Ministers’ exercise of powers and duties under this Act

(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.

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

Show Explanatory Notes for Sections: Displays relevant parts of the explanatory notes interweaved within the legislation content.

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 Welsh Parliament.

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