Landfill Disposals Tax (Wales) Act 2017 Schedule 4 paragraph 1

TCMA is amended as follows

Schedule 4, paragraph 1 introduces amendments to the Tax Collection and Management (Wales) Act 2016 (TCMA) as a consequence of the Landfill Disposals Tax (Wales) Act 2017.

• This paragraph signals that the paragraphs that follow in Schedule 4 make changes to the Tax Collection and Management (Wales) Act 2016.
• TCMA is the principal Welsh legislation governing how devolved taxes are collected, managed and enforced by the Welsh Revenue Authority (WRA).
• Amendments to TCMA are necessary to ensure its provisions work correctly alongside the new landfill disposals tax regime introduced for Wales.
• No substantive change is made by this paragraph alone; it serves as the opening statement for the series of amendments that follow in subsequent paragraphs of the Schedule.