Landfill Disposals Tax (Wales) Act 2017 section 19

Amendment to interpretation provisions in the Tax Collection and Management (Wales) Act 2016

Section 19 of Schedule 4 updates the definitions section of the Tax Collection and Management (Wales) Act 2016 to incorporate references to landfill disposals tax and the Landfill Disposals Tax (Wales) Act 2017.

  • The interpretation section (section 192) of the Tax Collection and Management (Wales) Act 2016 is amended to include new definitions
  • A definition of "landfill disposals tax" is inserted, giving it the same meaning as in the Landfill Disposals Tax (Wales) Act 2017
  • A definition of "LDTA" is inserted as an abbreviation for the Landfill Disposals Tax (Wales) Act 2017
  • The definition of "the Welsh Tax Acts" is expanded to include the Landfill Disposals Tax (Wales) Act 2017 alongside the other Acts already listed

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