Landfill Disposals Tax (Wales) Act 2017 Schedule 4 para 20

Updating the index of defined expressions

Schedule 4, paragraph 20 updates the index of defined expressions in the Tax Collection and Management (Wales) Act 2016 to include terms introduced by the Landfill Disposals Tax (Wales) Act 2017.

• This paragraph amends section 193 of the Tax Collection and Management (Wales) Act 2016, which contains a master index of all defined terms used in that Act.
• Two new entries are inserted into Table 1 of that index at the appropriate alphabetical positions.
• The first new entry is for the term "landfill disposals tax" (with its Welsh equivalent "treth gwarediadau tirlenwi"), directing the reader to section 192(2) for its definition.
• The second new entry is for the abbreviation "LDTA" (with its Welsh equivalent "DTGT"), also directing the reader to section 192(2) for its definition.