Landfill Disposals Tax (Wales) Act 2017 section 90

Minor and consequential amendments to the Tax Collection and Management (Wales) Act 2016

Section 90 introduces Schedule 4, which makes minor and consequential amendments to the Tax Collection and Management (Wales) Act 2016 (TCMA) as a result of the introduction of Landfill Disposals Tax.

  • This section serves as a signpost to Schedule 4 of the Landfill Disposals Tax (Wales) Act 2017.
  • Schedule 4 contains minor and consequential amendments to the Tax Collection and Management (Wales) Act 2016.
  • The TCMA provides the overarching framework for how devolved taxes in Wales are collected and managed by the Welsh Revenue Authority.
  • These amendments ensure that the TCMA operates correctly alongside the provisions of the Landfill Disposals Tax (Wales) Act 2017.

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