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).