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Landfill Disposals Tax (Wales) Act 2017

Section 88 – Adjustment of contracts

161.Section 88 provides that where:


a taxable disposal is made at an authorised landfill site,


there is a contract in place that provides for a payment to be made for that disposal, and


the tax chargeable on that disposal changes as a result of an enactment relating to LDT,

 the payment under the contract for that disposal is to be adjusted to reflect the change in the tax chargeable on the disposal , unless the contract provides otherwise.

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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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