Landfill Disposals Tax (Wales) Act 2017 section 16

Appealable decisions — interpretation of landfill tax terms

Schedule 4, paragraph 16 ensures that key landfill disposals tax terms used in the list of appealable decisions under the Tax Collection and Management (Wales) Act 2016 are properly defined by reference to the Landfill Disposals Tax (Wales) Act 2017.

• This paragraph amends section 172 of the Tax Collection and Management (Wales) Act 2016, which sets out the decisions that can be appealed to the tribunal.
• Section 172(2) uses several landfill-specific terms — "operator", "authorised landfill site", "registration" and "non-disposal area" — in describing decisions that are subject to appeal.
• The amendment inserts a new subsection (2A) which confirms that these four terms carry the same meanings as they have in the Landfill Disposals Tax (Wales) Act 2017.
• This ensures consistency of interpretation and avoids any ambiguity when a taxpayer or the Welsh Revenue Authority relies on these terms in the context of an appeal.