Interpretation
2. In these Regulations—
“authorised landfill site” (“safle tirlenwi awdurdodedig”) has the meaning given in section 5(1) of LDTA(1);
“landfill invoice” (“anfoneb dirlenwi”) has the meaning given in section 41(8) of LDTA;
“taxable disposal” (“gwarediad trethadwy”) has the meaning given in section 3 of LDTA;
“taxable operations” (“gweithrediadau trethadwy”) has the meaning given in section 34(2) of LDTA;
“transfer note” (“nodyn trosglwyddo”) means a written description of material if required by section 34(1)(c)(ii) of the Environmental Protection Act 1990(2) or, where such a description is not required, other evidence of the material being presented.
Section 192(2) of the Tax Collection and Management (Wales) Act 2016 defines LDTA as the Landfill Disposals Tax (Wales) Act 2017 (anaw 3).