Landfill Disposals Tax (Wales) Act 2017 section 54

Power to make provision for tax credits

Section 54 grants the Welsh Ministers a broad regulation-making power to create a tax credit scheme under landfill disposals tax, covering who qualifies, how credits are calculated and claimed, and the rules governing compliance and enforcement.

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.