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Landfill Disposals Tax (Wales) Act 2017

Landfill Disposals Tax (Wales) Act 2017

3

Commentary on Sections

Part 5 - Supplementary Provision

Chapter 4 – Penalties under this Act
Penalties relating to non-disposal areas
Section 69 – Assessment of penalties under section 68

140.This section enables an assessment of a penalty under section 68 to be combined with an assessment to tax. For example, if the landfill site operator fails to comply with the terms of a notice designating a non-disposal area, particularly where the failure relates to the placement of material, WRA may determine that a taxable disposal has taken place and issue an assessment to tax under TCMA at the same time that it assesses a penalty under section 68 in respect of that same failure.

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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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