Explanatory Notes

Landfill Disposals Tax (Wales) Act 2017

3

7 September 2017

Commentary on Sections

Part 5 - Supplementary Provision

Chapter 4 – Penalties under this Act
General
Section 73 – Power to make regulations about penalties

142.Section 73 gives the Welsh Ministers a power to make further or different provision in regulations about the procedure for assessing penalties and the amounts of penalties under this Chapter of Part 5 of the Act.