Explanatory Notes

Landfill Disposals Tax (Wales) Act 2017

3

7 September 2017

Commentary on Sections

Part 5 - Supplementary Provision

Chapter 7 - Miscellaneous
Further provision relating to the tax
Section 89 – Power to impose secondary liability on controllers of authorised landfill sites

162.This section allows the Welsh Ministers to make regulations to require a controller of an authorised landfill site (or part of such a site) to pay the tax chargeable on disposals made at the site (or the part in question).. A controller is a person other than the operator of the authorised landfill site who is in control of decisions as to what can be disposed of on the site but is not making those decisions only as an employee or agent.