Search Legislation

Landfill Disposals Tax (Wales) Act 2017

Status:

This is the original version (as it was originally enacted). This item of legislation is currently only available in its original format.

27Material removed from bed of river, sea or other water

This section has no associated Explanatory Notes

(1)A taxable disposal is relieved from tax if it is a disposal of material consisting entirely of⁠—

(a)material within subsection (2) or (3), or

(b)material within one of those subsections and material within subsection (4).

(2)Material is within this subsection if it has been removed from the bed of any of the following (whether natural or artificial)—

(a)a river, canal or other watercourse, or

(b)a dock, harbour or the approaches to a harbour.

(3)Material is within this subsection if—

(a)it consists of naturally occurring mineral material, and

(b)it has been removed from the sea bed in the course of operations carried out for the purpose of obtaining materials such as sand or gravel.

(4)Material is within this subsection if—

(a)it is qualifying material,

(b)it has been added to material within subsection (2) or (3) for the purpose of securing that that material is not in liquid form, and

(c)the amount of material that has been added is no greater than is necessary to achieve that purpose.

(5)In this section, references to material being removed are to it being removed by dredging or in any other way.

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

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