Landfill Disposals Tax (Wales) Act 2017 (anaw3)

Valid from 18/10/2017

PART 3 E+W TAXABLE DISPOSALS MADE AT AUTHORISED LANDFILL SITES

CHAPTER 4 E+W TAX COLLECTION AND MANAGEMENT

Valid from 25/01/2018

Payment, recovery and repayment of tax E+W

Valid from 01/04/2018

45 No requirement to discharge or repay tax unless all tax paid E+W

In section 67 of TCMA (cases in which WRA need not give effect to a claim), after subsection (11) insert—

“(12) Case 8 is where—

(a) the claim is made in respect of an amount of landfill disposals tax, and

(b) an amount of landfill disposals tax that the claimant is required to pay has not been paid.”