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Landfill Disposals Tax (Wales) Act 2017

Landfill Disposals Tax (Wales) Act 2017

3

Commentary on Sections

Part 4 – Taxable Disposals Made at Places Other than Authorised Landfill Sites

Chapter 2 – Procedure for Charging Tax
Section 52 – Power to make further provision

96.Regulations may make further or different provision (including by amending an enactment) about the procedures for issuing preliminary notices and charging notices; the payment of an amount of tax charged by a charging notice and; any other matters relating to or arising from the charging or payment of an amount of tax under this chapter.

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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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