Landfill Disposals Tax (Wales) Act 2017

CHAPTER 1 LANDFILL DISPOSALS TAX

2 The tax

(1) A tax, to be known as landfill disposals tax, is to be charged on taxable disposals in accordance with this Act.

(2) The Welsh Revenue Authority (“WRA”) is responsible for the collection and management of the tax.

(3) References in this Act to tax (or to the tax) are references to landfill disposals tax.