Landfill Disposals Tax (Wales) Act 2017 (anaw3) - Explanatory Notes

Explanatory Notes

Landfill Disposals Tax (Wales) Act 2017

3

7 September 2017

Commentary on Sections

Part 3 - Taxable Disposals Made at Authorised Landfill Sites

Chapter 2 – Tax Chargeable on Taxable Disposals

Taxable weight of material

Section 24 – Reviews and appeals relating to method for determining weight of material

53. Section 24 amends section 172 of TCMA so that the review and appeals procedures in Part 8 of that Act apply to decisions under section 20 of this Act.