Explanatory Notes

Landfill Disposals Tax (Wales) Act 2017

3

7 September 2017

Commentary on Sections

Part 5 - Supplementary Provision

Chapter 7 - Miscellaneous
Further provision relating to the tax
Section 90 - Minor and Consequential Amendments to the Tax Collection and Management (Wales) Act 2016

163.This section introduces Schedule 4, which sets out the minor and consequential amendments that this Act makes to TCMA.