Landfill Disposals Tax (Wales) Act 2017 Explanatory Notes

Sections 22 and 23 – Calculation of taxable weight of material by WRA including in cases of non-compliance

51.Section 22 details how WRA is to calculate the taxable weight of material where it thinks it is appropriate to do so.

52.Section 23 provides that in cases of non-compliance as set out in this section, WRA may ignore or reduce the water discount when calculating the taxable weight of material.

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