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Landfill Disposals Tax (Wales) Act 2017

▸ PART 1 OVERVIEW (s 1)
  • Section 1 – Overview of Act [LDTWA 2017 s 1]
▸ PART 2 THE TAX AND TAXABLE DISPOSALS (ss 2-12)
  • ▸ CHAPTER 1 LANDFILL DISPOSALS TAX (s 2)
    • Section 2 – The tax [LDTWA 2017 s 2]
  • ▸ CHAPTER 2 TAXABLE DISPOSALS (ss 3-8)
    • Section 3 – Taxable disposals [LDTWA 2017 s 3]
    • Section 4 – Disposal of material by way of landfill [LDTWA 2017 s 4]
    • Section 5 – Authorised landfill sites and environmental permits [LDTWA 2017 s 5]
    • Section 6 – Disposal of material as waste [LDTWA 2017 s 6]
    • Section 7 – Disposal of material as waste: person responsible for disposal [LDTWA 2017 s 7]
    • Section 8 – Landfill site activities to be treated as taxable disposals [LDTWA 2017 s 8]
  • ▸ CHAPTER 3 EXEMPT DISPOSALS (ss 9-12)
    • Section 9 – Exemptions: general [LDTWA 2017 s 9]
    • Section 10 – Multiple disposals of material at same site [LDTWA 2017 s 10]
    • Section 11 – Pet cemeteries [LDTWA 2017 s 11]
    • Section 12 – Power to modify exemptions [LDTWA 2017 s 12]
▸ PART 3 TAXABLE DISPOSALS MADE AT AUTHORISED LANDFILL SITES (ss 13-45)
  • ▸ CHAPTER 1 PERSONS CHARGEABLE TO TAX (s 13)
    • Section 13 – Persons chargeable to tax [LDTWA 2017 s 13]
  • ▸ CHAPTER 2 TAX CHARGEABLE ON TAXABLE DISPOSALS
    • Calculation of tax chargeable (s 14)
    • Qualifying materials and qualifying mixtures of materials (ss 15-17)
    • Taxable weight of material (ss 18-25)
  • ▸ CHAPTER 3 RELIEF FROM TAX (ss 26-33)
    • Section 26 – Reliefs: general [LDTWA 2017 s 26]
    • Section 27 – Material removed from bed of river, sea or other water [LDTWA 2017 s 27]
    • Section 28 – Material resulting from mining and quarrying [LDTWA 2017 s 28]
    • Section 29 – Using material in approved site restoration work [LDTWA 2017 s 29]
    • Section 30 – Site restoration work: procedure on application for approval [LDTWA 2017 s 30]
    • Section 31 – Site restoration work: variation of approval [LDTWA 2017 s 31]
    • Section 32 – Refilling open-cast mines and quarries [LDTWA 2017 s 32]
    • Section 33 – Power to modify reliefs [LDTWA 2017 s 33]
  • ▸ CHAPTER 4 TAX COLLECTION AND MANAGEMENT (ss 34-45)
    • Registration (ss 35-38)
    • Accounting for tax (ss 39-41)
    • Payment, recovery and repayment of tax (ss 42-45)
▸ PART 4 TAXABLE DISPOSALS MADE AT PLACES OTHER THAN AUTHORISED LANDFILL SITES (ss 46-53)
  • ▸ CHAPTER 1 TAX CHARGEABLE ON TAXABLE DISPOSALS (s 46)
    • Section 46 – Calculation of tax chargeable on taxable disposal [LDTWA 2017 s 46]
  • ▸ CHAPTER 2 PROCEDURE FOR CHARGING TAX (ss 47-53)
    • Section 47 – The charging condition [LDTWA 2017 s 47]
    • Section 48 – Power to issue preliminary notice [LDTWA 2017 s 48]
    • Section 49 – Power to issue charging notice after issuing preliminary notice [LDTWA 2017 s 49]
    • Section 50 – Power to issue charging notice without issuing preliminary notice [LDTWA 2017 s 50]
    • Section 51 – Payment of tax [LDTWA 2017 s 50]
    • Section 52 – Power to make further provision [LDTWA 2017 s 52]
    • Section 53 – Late payment interest [LDTWA 2017 s 53]
▸ PART 5 SUPPLEMENTARY PROVISION (ss 54-92)
  • ▸ CHAPTER 1 CHAPTER 1 (s 54)
    • Section 54 – Power to make provision for tax credits [LDTWA 2017 s 54]
  • ▸ CHAPTER 2 NON-DISPOSAL AREAS (ss 55-58)
    • Section 55 – Designation of non-disposal area [LDTWA 2017 s 55]
    • Section 56 – Duties of operator in relation to non-disposal area [LDTWA 2017 s 56]
    • Section 57 – Duties to keep and preserve records [LDTWA 2017 s 57]
    • Section 58 – Reviews and appeals relating to designation of non-disposal areas [LDTWA 2017 s 58]
  • ▸ CHAPTER 3 INVESTIGATION AND INFORMATION (ss 59-60)
    • Section 59 – Powers of inspection [LDTWA 2017 s 59]
    • Section 60 – Disclosure of information to WRA [LDTWA 2017 s 60]
  • ▸ CHAPTER 4 PENALTIES UNDER THIS ACT (ss 61-73)
    • Penalties relating to calculation of taxable weight of material (ss 61-63)
    • Penalties relating to registration (ss 64-67)
    • Penalties relating to non-disposal areas (ss 68-69)
    • General (ss 70-73)
  • ▸ CHAPTER 5 ADDITIONAL PENALTIES UNDER THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016 (ss 74-76)
    • Section 74 – Penalties for multiple failures to make tax returns [LDTWA 2017 s 74]
    • Section 75 – Penalty for failure to pay tax on time [LDTWA 2017 s 75]
    • Section 76 – Penalties for multiple failures to pay tax on time [LDTWA 2017 s 76]
  • ▸ CHAPTER 6 SPECIAL CASES (ss 77-87)
    • Corporate groups (ss 77-81)
    • Partnerships and unincorporated bodies (ss 82-84)
    • Change in persons carrying on landfill business (ss 85-87)
  • ▸ CHAPTER 7 MISCELLANEOUS (ss 88-92)
    • Further provision relating to the tax (ss 88-91)
    • Landfill Disposals Tax Communities Scheme (s 92)
▸ PART 6 FINAL PROVISIONS (ss 93-98)
  • Section 93 – Power to make consequential and transitional etc provision [LDTWA 2017 s 93]
  • Section 94 – Regulations under this Act: general [LDTWA 2017 s 94]
  • Section 95 – Regulations changing tax rates [LDTWA 2017 s 95]
  • Section 96 – Interpretation [LDTWA 2017 s 96]
  • Section 97 – Coming into force [LDTWA 2017 s 97]
  • Section 98 – Short title [LDTWA 2017 s 98]
▸ SCHEDULE 1 QUALIFYING MATERIAL: SPECIFIED MATERIALS AND CONDITIONS
  • ▸ General
    • 1 The Table sets out— (a) in the second column, the... [LDTWA 2017 Sch 1 para 1]
    • 2 The Table is to be interpreted in accordance with the... [LDTWA 2017 Sch 1 para 2]
    • 3 The material in Group 1 comprises only— [LDTWA 2017 Sch 1 para 3]
    • 4 The material in Group 2 comprises only— [LDTWA 2017 Sch 1 para 4]
    • 5 The material in Group 2 does not include— [LDTWA 2017 Sch 1 para 5]
    • 6 The material in Group 3 comprises only— [LDTWA 2017 Sch 1 para 6]
    • 7 The material in Group 3 does not include— [LDTWA 2017 Sch 1 para 7]
    • 8 The material in Group 4 comprises only— [LDTWA 2017 Sch 1 para 8]
    • 9 The material in Group 5 comprises only fly ash and... [LDTWA 2017 Sch 1 para 9]
    • 10 The material in Group 5 does not include fly ash... [LDTWA 2017 Sch 1 para 10]
    • 11 The material in Group 6 comprises only— [LDTWA 2017 Sch 1 para 11]
    • 12 Group 7 includes calcium sulphate, gypsum and calcium sulphate based... [LDTWA 2017 Sch 1 para 12]
    • 13 In the third column of the Table, “non-hazardous waste” means... [LDTWA 2017 Sch 1 para 13]
▸ SCHEDULE 2 CONTENTS OF REGISTER
  • ▸ General information
    • 1 A person's entry in the register must contain the following... [LDTWA 2017 Sch 2 para 1]
    • 2 If a registered person is the representative member of a... [LDTWA 2017 Sch 2 para 2]
    • 3 Where a partnership or unincorporated body is registered in the... [LDTWA 2017 Sch 2 para 3]
    • 4 For the purposes of this Schedule, the business address of... [LDTWA 2017 Sch 2 para 4]
▸ SCHEDULE 3 CONTENTS OF LANDFILL INVOICE
  • 1 A landfill invoice must contain the following information— [LDTWA 2017 Sch 3 para 1]
  • 2 Where a landfill invoice is issued in respect of more... [LDTWA 2017 Sch 3 para 2]
▸ SCHEDULE 4 MINOR AND CONSEQUENTIAL AMENDMENTS TO THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016
  • 1 TCMA is amended as follows [LDTWA 2017 Sch 4 para 1]
  • 2 In section 39 (preservation of information etc ) (as amended by... [LDTWA 2017 Sch 4 para 2]
  • 3 In section 40 (meaning of “filing date”) (as amended by... [LDTWA 2017 Sch 4 para 3]
  • 4 In section 104 (carrying out inspections under section 103: further... [LDTWA 2017 Sch 4 para 4]
  • 5 In section 105 (carrying out inspections under section 103: use... [LDTWA 2017 Sch 4 para 5]
  • 6 In section 107 (producing authorisation to carry out inspections), after... [LDTWA 2017 Sch 4 para 6]
  • 7 In section 108 (approval of tribunal for inspection)— [LDTWA 2017 Sch 4 para 7]
  • 8 In section 111 (interpretation of Chapter 4)— [LDTWA 2017 Sch 4 para 8]
  • 9 In section 118 (penalty for failure to make tax return... [LDTWA 2017 Sch 4 para 9]
  • 10 In section 121 (reduction in penalty for failure to make... [LDTWA 2017 Sch 4 para 10]
  • 11 In section 122 (penalty for failure to pay tax on... [LDTWA 2017 Sch 4 para 11]
  • 12 In section 122A (further penalties for continuing failure to pay... [LDTWA 2017 Sch 4 para 12]
  • 13 In section 126 (reasonable excuse for failure to make tax... [LDTWA 2017 Sch 4 para 13]
  • 14 In section 127 (assessment of penalties) (as amended by paragraph... [LDTWA 2017 Sch 4 para 14]
  • 15 In section 157A (late payment interest on penalties) (inserted by... [LDTWA 2017 Sch 4 para 15]
  • 16 In section 172 (appealable decisions) (as amended by paragraph 62... [LDTWA 2017 Sch 4 para 16]
  • 17 In section 182 (payment of penalties in the event of... [LDTWA 2017 Sch 4 para 17]
  • 18 In section 190 (issue of notices by WRA) (as amended... [LDTWA 2017 Sch 4 para 18]
  • 19 In section 192 (interpretation) (as amended by paragraph 70 of... [LDTWA 2017 Sch 4 para 19]
  • 20 In section 193 (index of defined expressions) (as amended by... [LDTWA 2017 Sch 4 para 20]
PART 5 SUPPLEMENTARY PROVISION / CHAPTER 7 MISCELLANEOUS

CHAPTER 7 MISCELLANEOUS (ss 88-92)

Contents

  • Further provision relating to the tax (ss 88-91) 4 sections
  • Landfill Disposals Tax Communities Scheme (s 92) 1 section

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