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Landfill Disposals Tax (Wales) Act 2017

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Explanatory Notes
Explanatory Notes
Text created by the Welsh Government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes accompany all Acts of the Welsh Parliament.
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Chapter 1 – Landfill Disposals Tax

12.Section 2 establishes a tax, called landfill disposals tax. The tax is charged on taxable disposals and WRA is responsible for collecting and managing the tax.

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Landfill Disposals Tax (Wales) Act 2017

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Explanatory Notes

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Chapter 1 – Landfill Disposals Tax

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