Citation, commencement and interpretation1

1

This Order may be cited as the Landfill Tax (Wales) (Consequential and Transitional Provisions) Order 2018 and comes into force on 1st April 2018.

2

Article 2 of this Order has effect in relation to any payment made to an approved body that is accounted for in a return for an accounting period which begins on or after 1st April 2018.

3

In this Order—

a

the following expressions have the same meaning as they do in the sections mentioned of the Finance Act 19962—

  • “accounting period” (section 49);

  • “regulatory body” (section 53(2));

    1. a

      the following expressions have the same meaning as they do in the regulations mentioned of LFTR 1996—

  • “approved body” (regulation 34(1));

  • “qualifying contribution” (regulation 32);

  • “running costs” (regulation 30(1));

    1. a

      “LFTR 1996” means the Landfill Tax Regulations 19963.