Landfill Disposals Tax (Wales) Act 2017 section Schedule 4 paragraph 3

Amendment to the meaning of "filing date"

Schedule 4 paragraph 3 amends the Tax Collection and Management (Wales) Act 2016 to update the definition of "filing date" so that it covers both land transaction tax and landfill disposals tax returns.

• The definition of "filing date" in section 40 of the Tax Collection and Management (Wales) Act 2016 is amended to accommodate landfill disposals tax.
• For land transaction tax returns, the filing date is the day by which the return must be made under the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act.
• For landfill disposals tax returns, the filing date has the meaning given by section 39(4) of the Landfill Disposals Tax (Wales) Act 2017.
• This ensures the tax collection framework in Wales has a clear and distinct filing date definition for each devolved tax.