Landfill Disposals Tax (Wales) Act 2017 section 96

Interpretation

Section 96 provides definitions of the key terms used throughout the Landfill Disposals Tax (Wales) Act 2017, and explains how certain expressions should be interpreted.

• The section defines over 30 key terms used throughout the Act, including "landfill disposal", "landfill site", "material", "tax", and "WRA" (the Welsh Revenue Authority).
• It clarifies that "land" includes land covered by water above the low water mark of ordinary spring tides, and "material" covers objects, substances and products of all kinds.
• An appeal is treated as "finally determined" only when it has been decided and there is no further possibility of the decision being changed or set aside (ignoring any power to grant late permission to appeal).
• References in the Act to disposal of material "by way of landfill", disposal "as waste", "specified landfill site activities" and "carrying out taxable operations" must each be interpreted in line with the relevant sections of the Act that define those concepts.