Landfill Disposals Tax (Wales) Act 2017 (anaw3)

Yn ddilys o 25/01/2018

PART 2 E+W THE TAX AND TAXABLE DISPOSALS

Yn ddilys o 01/04/2018

CHAPTER 1 E+W LANDFILL DISPOSALS TAX

2 The tax E+W

(1) A tax, to be known as landfill disposals tax, is to be charged on taxable disposals in accordance with this Act.

(2) The Welsh Revenue Authority (“WRA”) is responsible for the collection and management of the tax.

(3) References in this Act to tax (or to the tax) are references to landfill disposals tax.