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Landfill Disposals Tax (Wales) Act 2017

Landfill Disposals Tax (Wales) Act 2017

3

Commentary on Sections

Part 4 – Taxable Disposals Made at Places Other than Authorised Landfill Sites

Chapter 2 – Procedure for Charging Tax
Section 52 – Power to make further provision

96.Regulations may make further or different provision (including by amending an enactment) about the procedures for issuing preliminary notices and charging notices; the payment of an amount of tax charged by a charging notice and; any other matters relating to or arising from the charging or payment of an amount of tax under this chapter.

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