Landfill Disposals Tax (Wales) Act 2017 (anaw3)

PART 2 E+W THE TAX AND TAXABLE DISPOSALS

CHAPTER 3 E+W EXEMPT DISPOSALS

9 Exemptions: general E+W

(1) This Chapter provides exemption from tax for certain disposals of material which would otherwise be treated as taxable disposals.

(2) A disposal of material that is exempt from tax is not a taxable disposal.

(3) In this Chapter, references to a disposal of material include the carrying out of a specified landfill site activity in relation to material.

Commencement Information

I1 S. 9 in force at 1.4.2018 by S.I. 2018/35, art. 3