http://www.legislation.gov.uk/wsi/2018/101/regulation/21/madeThe Landfill Disposals Tax (Administration) (Wales) Regulations 2018enKing's Printer of Acts of Parliament2019-11-22LANDFILL TAX, WALES The Landfill Disposals Tax (Wales) Act 2017 (“the 2017 Act”) establishes a new tax, to be known as landfill disposals tax. The tax is to be charged on taxable disposals, which are defined in Chapter 2 of Part 2 of the 2017 Act. PART 3 21 1 A claim for customer insolvency credit in respect of a taxable disposal must be for the entire amount (as opposed to only part of the amount) of the credit in respect of that disposal. 2 Where a person is entitled to customer insolvency credit in respect of more than one taxable disposal, a claim may be in respect of each of those disposals, or in respect of only one or some of them. 3 Where— a an amount of customer insolvency credit is set off, under regulation 19(3)(a) or (4)(a), against an amount of tax that a person would otherwise be required to pay, or b an amount equal to an amount of customer insolvency credit is paid to a person under regulation 19(4)(b) or 20(3), the person is to be treated, for the purposes of this Part, as having benefited from that amount of credit.