Landfill Disposals Tax (Wales) Act 2017 (anaw3) - Explanatory Notes

Explanatory Notes

Landfill Disposals Tax (Wales) Act 2017

3

7 September 2017

Commentary on Sections

Part 3 - Taxable Disposals Made at Authorised Landfill Sites

Chapter 3 – Relief from Tax

Section 33 – Power to modify reliefs

66. This section allows the Welsh Ministers, by regulations, to create, modify or remove a relief; and to provide for a relief to be subject to conditions.