Landfill Disposals Tax (Wales) Act 2017 section 46

Calculation of tax chargeable on taxable disposal

Section 46 sets out how the amount of landfill disposals tax is calculated when material is disposed of at an unauthorised site — that is, a place that is not, and does not form part of, an authorised landfill site.

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.