Landfill Disposals Tax (Wales) Act 2017 section 52

Power to make further provision

Section 52 grants the Welsh Ministers a broad power to make regulations that supplement or alter the rules around preliminary notices, charging notices, and the payment of tax under the unauthorised disposals regime.

• Regulations may introduce further or different rules about the procedures for issuing preliminary notices and charging notices.
• Regulations may cover the payment of any amount of tax charged by a charging notice.
• Regulations may address any other matters relating to, or arising from, the charging or payment of tax under this chapter of the Act.
• The regulations may amend or apply (with or without modifications) any existing legislation relating to landfill disposals tax.