1.—(1) The title of this Order is the Landfill Disposals Tax (Wales) Act 2017 (Commencement No. 1) Order 2017.
(2) In this Order “the Act” (“y Ddeddf”) means the Landfill Disposals Tax (Wales) Act 2017.
2. The appointed day for the following provisions of the Act coming into force is 18 October 2017—
(a)section 14(3) and (6) (standard and lower rates of landfill disposals tax) for the purpose of making regulations;
(b)section 17 (qualifying mixture of materials: fines);
(c)section 33 (power to modify reliefs);
(d)section 41(9) (power to amend Schedule 3);
(e)section 46(4) (unauthorised rate of landfill disposals tax) for the purpose of making regulations;
(f)section 54 (power to make provision for tax credits);
(g)section 87 (power to make provision about transfers of businesses as going concerns); and
(h)section 91 (Welsh Ministers’ exercise of powers and duties under this Act).
3. The appointed day for the following provisions of the Act coming into force is 8 November 2017—
(a)section 60 (disclosure of information to the Welsh Revenue Authority); and
(b)section 92 (Landfill Disposals Tax Communities Scheme).
Mark Drakeford
Cabinet Secretary for Finance and Local Government, one of the Welsh Ministers
28 September 2017