Landfill Disposals Tax (Wales) Act 2017 section 8

Interpretation of Chapter 4 — expanded definition of premises

Schedule 4, paragraph 8 amends the interpretation section of Chapter 4 (inspections of premises and other property) in the Tax Collection and Management (Wales) Act 2016 by broadening the definition of "premises" for landfill disposals tax purposes.

• This paragraph amends section 111 of the Tax Collection and Management (Wales) Act 2016, which defines terms used in the chapter on inspections of premises and other property.
• The existing text of section 111 is renumbered as subsection (1), and a new subsection (2) is added.
• For landfill disposals tax purposes, the definition of "land" within the definition of "premises" is expanded to include material that the Welsh Revenue Authority (WRA) has grounds for believing has been deposited on or under land.
• This covers material deposited on the surface, on a structure set into the surface, or beneath the surface of land, ensuring WRA's inspection powers extend to deposited waste material.

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