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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 45 - No requirement to discharge or repay tax unless all tax paid

85.Section 45 amends section 67 of TCMA. This amendment ensures that WRA does not need to give effect to a claim for relief under section 63 of TCMA where an amount of landfill disposals tax that the claimant is required to pay has not been paid.

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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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