Landfill Disposals Tax (Wales) Act 2017 (anaw3)

PART 5 E+W SUPPLEMENTARY PROVISION

CHAPTER 6 E+W SPECIAL CASES

Corporate groups E+W

80 Reviews and appeals relating to designation of groups of companies E+W

In section 172 of TCMA (appealable decisions), in subsection (2), after paragraph (j) (inserted by section 58 of this Act) insert—

“(k) a decision relating to the designation of a group of bodies corporate for the purposes of landfill disposals tax.”

Commencement Information

I1 S. 80 in force at 25.1.2018 by S.I. 2018/35, art. 2(w)