Landfill Disposals Tax (Wales) Act 2017 section 84

Power to make further provision about partnerships and unincorporated bodies

Section 84 grants a regulation-making power to change the law on how landfill disposals tax applies to partnerships and unincorporated bodies.

• The Welsh Ministers may make regulations that alter the rules for landfill disposals tax as they apply to partnerships and unincorporated bodies.
• These regulations can add new provisions, repeal existing provisions, or amend existing provisions found in any enactment relating to the tax.
• This is a broad delegating power, meaning detailed rules can be updated without requiring a new Act of the Senedd.
• The power ensures the tax framework can be adapted over time to address practical issues arising from how partnerships and unincorporated bodies operate landfill sites or dispose of waste.