Yn ddilys o 25/01/2018
26Reliefs: generalE+W
This
adran has no associated
Nodiadau Esboniadol
(1)This Chapter provides relief from tax for certain taxable disposals.
(2)This Chapter applies only to disposals made at authorised landfill sites.
(3)Tax is not chargeable in respect of a taxable disposal if it is relieved from tax.
(4)Relief from tax must be claimed in a tax return.