PART 2Finance
Welsh tax on disposals to landfill
18Welsh tax on disposals to landfill
1
In Part 4A of GOWA 2006 (as inserted by section 6), after Chapter 3 (inserted by section 15) insert—
CHAPTER 4Tax on disposals to landfill
116NTax on disposals to landfill
1
A tax charged on disposals to landfill made in Wales is a devolved tax.
2
A disposal is a disposal to landfill if—
a
it is a disposal of material as waste, and
b
it is made by way of landfill.
2
A devolved tax specified in section 116N of GOWA 2006 (as inserted by this section) may not be charged under an Act of the Assembly on a disposal if the disposal is made before the date appointed under section 19(3) (disapplication of UK landfill tax).
19Disapplication of UK landfill tax
1
Part 3 of the Finance Act 1996 (landfill tax) is amended as follows.
2
In section 40(1) (charge on taxable disposal), omit “and Wales”.
3
This section has effect in relation to disposals made on or after such date as is appointed by the Treasury by order under this subsection.