Landfill Disposals Tax (Wales) Act 2017 (anaw3)

PART 5 E+W SUPPLEMENTARY PROVISION

CHAPTER 4 E+W PENALTIES UNDER THIS ACT

Penalties relating to calculation of taxable weight of material E+W

61 Penalty for failure to determine weight properly E+W

An operator of an authorised landfill site who fails to determine the weight of the material in a taxable disposal in accordance with section 20 is liable to a penalty not exceeding £500 in respect of each taxable disposal to which the failure relates.

Commencement Information

I1 S. 61 in force at 1.4.2018 by S.I. 2018/35, art. 3