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Landfill Disposals Tax (Wales) Act 2017

Landfill Disposals Tax (Wales) Act 2017

3

Commentary on Sections

Part 3 - Taxable Disposals Made at Authorised Landfill Sites

Chapter 4 – Tax Collection and Management
Payment, recovery and repayment of tax
Section 42 - Payment of tax

80.Subsection (1) states that the amount of tax assessed as being chargeable must be paid by the filing date for the tax return. Subsection (2) sets out the position where a tax return is amended under section 41 of TCMA and results in an additional amount of tax needing to be paid. In these circumstances, the tax must be paid no later than that filing date, if the amendment is made before the filing date, or, if the amendment is made later, the tax must be paid at the same time as the amendment is made.

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Text created by the Welsh Government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes accompany all Acts of the National Assembly for Wales.

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