Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Landfill Disposals Tax (Wales) Act 2017 section Schedule 1 para 12
Group 7 includes calcium sulphate, gypsum and calcium sulphate based plasters but does not include plasterboard
Schedule 1, paragraph 12 clarifies which calcium sulphate materials fall within Group 7 of qualifying materials for landfill disposals tax purposes, and specifically excludes plasterboard.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.