Landfill Disposals Tax (Wales) Act 2017 (anaw3)

PART 3 TAXABLE DISPOSALS MADE AT AUTHORISED LANDFILL SITES

CHAPTER 4 TAX COLLECTION AND MANAGEMENT

Registration

38 Reviews and appeals relating to registration

In section 172 of TCMA (appealable decisions), in subsection (2), after paragraph (h) (inserted by section 24 of this Act) insert—

“(i) a decision relating to the registration of a person for the purposes of landfill disposals tax;”.