2The tax
This
adran has no associated
Nodiadau Esboniadol
(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.