Landfill Disposals Tax (Wales) Act 2017

96 Interpretation E+W

(1) 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—

  (a)

  this Act and regulations made under it;

  (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—

  (a)

  by way of landfill, and

  (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—

  (a)

  an authorised landfill site, or

  (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—

  (a)

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

  (b)

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

  (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—

  (a)

  the First-tier Tribunal, or

  (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.

(2) In this Act—

(a) references to a disposal of material by way of landfill are to be interpreted in accordance with section 4;

(b) references to a disposal of material as waste are to be interpreted in accordance with section 6 (and see also section 7);

(c) references to a specified landfill site activity are to be interpreted in accordance with section 8;

(d) references to a person carrying out taxable operations are to be interpreted in accordance with section 34(2).

(3) For the purposes of this Act, an appeal is finally determined when—

(a) it has been determined, and

(b) there is no further possibility of the determination being varied or set aside (disregarding any power to grant permission to appeal out of time).

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

Textual Amendments

F1 Words in s. 96(1) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 7