In this Act—

• “accounting period” (“cyfnod cyfrifyddu”) has the meaning given by section 39(5);

• “authorised landfill site” (“safle tirlenwi awdurdodedig”) has the meaning given by section 5(1);

• “enactment relating to the tax” (“deddfiad sy'n ymwneud â'r dreth”) means—

  1. a

     this Act and regulations made under it;

  2. b

     TCMA and regulations made under it, as they apply in relation to the tax;

• “environmental permit” (“trwydded amgylcheddol”) has the meaning given by section 5(2);

• “filing date” (“dyddiad ffeilio”), in relation to a tax return, has the meaning given by section 39(4);

• “land” (“tir”) includes land covered by water where the land is above the low water mark of ordinary spring tides;

• “landfill business” (“busnes tirlenwi”) means a business, or a part of a business, in the course of which a person carries out taxable operations;

• “landfill disposal” (“gwarediad tirlenwi”) means a disposal of material—

  1. a

     by way of landfill, and

  2. b

     as waste;

• “landfill disposal area” (“man gwarediadau tirlenwi”) means an area of a landfill site where landfill disposals are made, or where such disposals have been or will be made;

• “landfill site” (“safle tirlenwi”) means—

  1. a

     an authorised landfill site, or

  2. b

     any other land where landfill disposals are made;

• “landfill site activity” (“gweithgarwch safle tirlenwi”) means receiving, keeping, sorting, using, treating, recovering or doing anything else with material at a landfill site;

• “LTTA” (“DTTT”) means the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1);

• “material” (“deunydd”) means material of all kinds, including objects, substances and products of all kinds;

• “non-disposal area” (“man nad yw at ddibenion gwaredu”) means an area designated under section 55;

• “notice” (“hysbysiad”) means notice in writing;

• “operator” (“gweithredwr”), in relation to an authorised landfill site, has the meaning given by section 7(4);

• “partnership” (“partneriaeth”) means—

  1. a

     a partnership within the Partnership Act 1890 (c. 39),

  2. b

     a limited partnership registered under the Limited Partnerships Act 1907 (c. 24), or

  3. c

     a partnership or entity of a similar character formed under the law of a country or territory outside the United Kingdom;

• “qualifying material” (“deunydd cymwys”) has the meaning given by section 15;

• “qualifying mixture of materials” (“cymysgedd cymwys o ddeunyddiau”) has the meaning given by section 16;

• “the register” (“y gofrestr”) means the register kept under section 34;

• “registered” (“cofrestredig”) means registered under section 35 and “registration” (“cofrestru”) means registration under that section;

• “restoration work” (“gwaith adfer”) has the meaning given by section 8(4);

• “tax” (“treth”) means landfill disposals tax;

• F1“tax credit” (“credyd treth”) means a tax credit under regulations made under section 54;

• “tax return” (“ffurflen dreth”) means a tax return that a person is required to make under section 39;

• “TCMA” (“DCRhT”) means the Tax Collection and Management (Wales) Act 2016 (anaw 6);

• “the tribunal” (“y tribiwnlys”) means—

  1. a

     the First-tier Tribunal, or

  2. b

     where determined by or under Tribunal Procedure Rules, the Upper Tribunal;

• “unincorporated body” (“corff anghorfforedig”) does not include a partnership;

• “WRA” (“ACC”) means the Welsh Revenue Authority.

For the purposes of this Act, a description may be framed by reference to any matters or circumstances whatsoever.