Act: power to modify conferred (9.9.2022) by Welsh Tax Acts etc. (Power to Modify) Act 2022 (asc 2), ss. 1, 9 (with s. 2(4)-(6))

http://www.legislation.gov.uk/anaw/2017/3/contentsLandfill Disposals Tax (Wales) Act 2017An Act of the National Assembly for Wales to make provision about the taxation of disposals of material as waste by way of landfill; and for connected purposes.texttext/xmlenStatute Law Database2022-12-21Expert Participation2022-09-09Landfill Disposals Tax (Wales) Act 2017PART 1OVERVIEW1Overview of ActPART 2THE TAX AND TAXABLE DISPOSALSCHAPTER 1LANDFILL DISPOSALS TAX2The taxCHAPTER 2TAXABLE DISPOSALS3Taxable disposals4Disposal of material by way of landfill5Authorised landfill sites and environmental permits6Disposal of material as waste7Disposal of material as waste: person responsible for disposal8Landfill site activities to be treated as taxable disposalsCHAPTER 3EXEMPT DISPOSALS9Exemptions: general10Multiple disposals of material at same site11Pet cemeteries12Power to modify exemptionsPART 3TAXABLE DISPOSALS MADE AT AUTHORISED LANDFILL SITESCHAPTER 1PERSONS CHARGEABLE TO TAX13Persons chargeable to taxCHAPTER 2TAX CHARGEABLE ON TAXABLE DISPOSALSCalculation of tax chargeable14Calculation of tax chargeable on taxable disposalQualifying materials and qualifying mixtures of materials15Qualifying material16Qualifying mixtures of materials17Qualifying mixture of materials: finesTaxable weight of material18Taxable weight of material in taxable disposal19Calculation of taxable weight of material by operator20Determination of weight of material by operator21Discount in respect of water content of material22Calculation of taxable weight of material by WRA23Calculation of taxable weight of material by WRA: cases of non-compliance24Reviews and appeals relating to method for determining weight of material25Power to modify provision relating to taxable weight of materialCHAPTER 3RELIEF FROM TAX26Reliefs: general27Material removed from bed of river, sea or other water28Material resulting from mining and quarrying29Using material in approved site restoration work30Site restoration work: procedure on application for approval31Site restoration work: variation of approval32Refilling open-cast mines and quarries33Power to modify reliefsCHAPTER 4TAX COLLECTION AND MANAGEMENTRegistration34Register of persons who carry out taxable operations35Duty to be registered36Changes and corrections of information37Cancellation of registration38Reviews and appeals relating to registrationAccounting for tax39Duty to make tax return in respect of accounting period40Power to vary accounting period or filing date41Tax chargeable in respect of accounting periodPayment, recovery and repayment of tax42Payment of tax43Duty to maintain landfill disposals tax summary44Postponement of recovery45No requirement to discharge or repay tax unless all tax paidPART 4TAXABLE DISPOSALS MADE AT PLACES OTHER THAN AUTHORISED LANDFILL SITESCHAPTER 1TAX CHARGEABLE ON TAXABLE DISPOSALS46Calculation of tax chargeable on taxable disposalCHAPTER 2PROCEDURE FOR CHARGING TAX47The charging condition48Power to issue preliminary notice49Power to issue charging notice after issuing preliminary notice50Power to issue charging notice without issuing preliminary notice51Payment of tax52Power to make further provision53Late payment interestPART 5SUPPLEMENTARY PROVISIONCHAPTER 1CHAPTER 154Power to make provision for tax creditsCHAPTER 2NON-DISPOSAL AREAS55Designation of non-disposal area56Duties of operator in relation to non-disposal area57Duties to keep and preserve records58Reviews and appeals relating to designation of non-disposal areasCHAPTER 3INVESTIGATION AND INFORMATION59Powers of inspection60Disclosure of information to WRACHAPTER 4PENALTIES UNDER THIS ACTPenalties relating to calculation of taxable weight of material61Penalty for failure to determine weight properly62Penalty for applying water discount incorrectly63Assessment of penalties under sections 61 and 62Penalties relating to registration64Penalties for carrying out taxable operations without being registered65Reasonable excuse for non-compliance66Penalty for failure to comply with other requirements relating to registration67Assessment of penalties under sections 64 and 66Penalties relating to non-disposal areas68Penalties relating to non-disposal areas69Assessment of penalties under section 68General70Payment of penalties71Double jeopardy72Liability of personal representatives73Power to make regulations about penaltiesCHAPTER 5ADDITIONAL PENALTIES UNDER THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 201674Penalties for multiple failures to make tax returns75Penalty for failure to pay tax on time76Penalties for multiple failures to pay tax on timeCHAPTER 6SPECIAL CASESCorporate groups77Designation of group of companies78Conditions for designation as member of group79Variation or cancellation of designation80Reviews and appeals relating to designation of groups of companies81Power to make further provision about designation of groups of companiesPartnerships and unincorporated bodies82Registration of partnerships and unincorporated bodies and changes in membership83Duties and liabilities of partnerships and unincorporated bodies84Power to make further provision about partnerships and unincorporated bodiesChange in persons carrying on landfill business85Death, incapacity and insolvency86Power to make further provision about death, incapacity and insolvency87Power to make provision about transfers of businesses as going concernsCHAPTER 7MISCELLANEOUSFurther provision relating to the tax88Adjustment of contracts89Power to impose secondary liability on controllers of authorised landfill sites90Minor and consequential amendments to the Tax Collection and Management (Wales) Act 201691Welsh Ministers' exercise of powers and duties under this ActLandfill Disposals Tax Communities Scheme92Landfill Disposals Tax Communities SchemePART 6FINAL PROVISIONS93Power to make consequential and transitional etc. provision94Regulations under this Act: general95Regulations changing tax rates96Interpretation97Coming into force98Short titleSCHEDULE 1QUALIFYING MATERIAL: SPECIFIED MATERIALS AND CONDITIONSGeneral1The Table sets out— (a) in the second column, the...Interpretation2The Table is to be interpreted in accordance with the...3The material in Group 1 comprises only— 4The material in Group 2 comprises only— 5The material in Group 2 does not include— 6The material in Group 3 comprises only— 7The material in Group 3 does not include— 8The material in Group 4 comprises only— 9The material in Group 5 comprises only fly ash and...10The material in Group 5 does not include fly ash...11The material in Group 6 comprises only— 12Group 7 includes calcium sulphate, gypsum and calcium sulphate based...13In the third column of the Table, “non-hazardous waste” means...SCHEDULE 2CONTENTS OF REGISTERGeneral information1A person's entry in the register must contain the following...Representative members of corporate groups: additional information about group2If a registered person is the representative member of a...Partnerships and unincorporated bodies: additional information about members3Where a partnership or unincorporated body is registered in the...Interpretation4For the purposes of this Schedule, the business address of...SCHEDULE 3CONTENTS OF LANDFILL INVOICE1A landfill invoice must contain the following information— 2Where a landfill invoice is issued in respect of more...SCHEDULE 4MINOR AND CONSEQUENTIAL AMENDMENTS TO THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 20161TCMA is amended as follows. 2In section 39 (preservation of information etc.) (as amended by...3In section 40 (meaning of “filing date”) (as amended by...4In section 104 (carrying out inspections under section 103: further...5In section 105 (carrying out inspections under section 103: use...6In section 107 (producing authorisation to carry out inspections), after...7In section 108 (approval of tribunal for inspection)— 8In section 111 (interpretation of Chapter 4)— 9In section 118 (penalty for failure to make tax return...10In section 121 (reduction in penalty for failure to make...11In section 122 (penalty for failure to pay tax on...12In section 122A (further penalties for continuing failure to pay...13In section 126 (reasonable excuse for failure to make tax...14In section 127 (assessment of penalties) (as amended by paragraph...15In section 157A (late payment interest on penalties) (inserted by...16In section 172 (appealable decisions) (as amended by paragraph 62...17In section 182 (payment of penalties in the event of...18In section 190 (issue of notices by WRA) (as amended...19In section 192 (interpretation) (as amended by paragraph 70 of...20In section 193 (index of defined expressions) (as amended by...Landfill Disposals Tax (Wales) Act 20172017 anaw 3

An Act of the National Assembly for Wales to make provision about the taxation of disposals of material as waste by way of landfill; and for connected purposes.

[7 September 2017]

Having been passed by the National Assembly for Wales and having received the assent of Her Majesty, it is enacted as follows:

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Act: power to modify conferred (9.9.2022) by
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,
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(with
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<dc:title>Landfill Disposals Tax (Wales) Act 2017</dc:title>
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<toc>
<tocItem level="1" href="http://www.legislation.gov.uk/anaw/2017/3/part/1" ukl:Name="ContentsPart">
<inline name="tocNum">PART 1</inline>
<inline name="tocHeading">OVERVIEW</inline>
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<tocItem level="2" href="http://www.legislation.gov.uk/anaw/2017/3/section/1" ukl:Name="ContentsItem">
<inline name="tocNum">1</inline>
<inline name="tocHeading">Overview of Act</inline>
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<tocItem level="1" href="http://www.legislation.gov.uk/anaw/2017/3/part/2" ukl:Name="ContentsPart">
<inline name="tocNum">PART 2</inline>
<inline name="tocHeading">THE TAX AND TAXABLE DISPOSALS</inline>
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<tocItem level="2" href="http://www.legislation.gov.uk/anaw/2017/3/part/2/chapter/1" ukl:Name="ContentsChapter">
<inline name="tocNum">CHAPTER 1</inline>
<inline name="tocHeading">LANDFILL DISPOSALS TAX</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/section/2" ukl:Name="ContentsItem">
<inline name="tocNum">2</inline>
<inline name="tocHeading">The tax</inline>
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<tocItem level="2" href="http://www.legislation.gov.uk/anaw/2017/3/part/2/chapter/2" ukl:Name="ContentsChapter">
<inline name="tocNum">CHAPTER 2</inline>
<inline name="tocHeading">TAXABLE DISPOSALS</inline>
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<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/section/3" ukl:Name="ContentsItem">
<inline name="tocNum">3</inline>
<inline name="tocHeading">Taxable disposals</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/section/4" ukl:Name="ContentsItem">
<inline name="tocNum">4</inline>
<inline name="tocHeading">Disposal of material by way of landfill</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/section/5" ukl:Name="ContentsItem">
<inline name="tocNum">5</inline>
<inline name="tocHeading">Authorised landfill sites and environmental permits</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/section/6" ukl:Name="ContentsItem">
<inline name="tocNum">6</inline>
<inline name="tocHeading">Disposal of material as waste</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/section/7" ukl:Name="ContentsItem">
<inline name="tocNum">7</inline>
<inline name="tocHeading">Disposal of material as waste: person responsible for disposal</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/section/8" ukl:Name="ContentsItem">
<inline name="tocNum">8</inline>
<inline name="tocHeading">Landfill site activities to be treated as taxable disposals</inline>
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<tocItem level="2" href="http://www.legislation.gov.uk/anaw/2017/3/part/2/chapter/3" ukl:Name="ContentsChapter">
<inline name="tocNum">CHAPTER 3</inline>
<inline name="tocHeading">EXEMPT DISPOSALS</inline>
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<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/section/9" ukl:Name="ContentsItem">
<inline name="tocNum">9</inline>
<inline name="tocHeading">Exemptions: general</inline>
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<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/section/10" ukl:Name="ContentsItem">
<inline name="tocNum">10</inline>
<inline name="tocHeading">Multiple disposals of material at same site</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/section/11" ukl:Name="ContentsItem">
<inline name="tocNum">11</inline>
<inline name="tocHeading">Pet cemeteries</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/section/12" ukl:Name="ContentsItem">
<inline name="tocNum">12</inline>
<inline name="tocHeading">Power to modify exemptions</inline>
</tocItem>
<tocItem level="1" href="http://www.legislation.gov.uk/anaw/2017/3/part/3" ukl:Name="ContentsPart">
<inline name="tocNum">PART 3</inline>
<inline name="tocHeading">TAXABLE DISPOSALS MADE AT AUTHORISED LANDFILL SITES</inline>
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<tocItem level="2" href="http://www.legislation.gov.uk/anaw/2017/3/part/3/chapter/1" ukl:Name="ContentsChapter">
<inline name="tocNum">CHAPTER 1</inline>
<inline name="tocHeading">PERSONS CHARGEABLE TO TAX</inline>
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<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/section/13" ukl:Name="ContentsItem">
<inline name="tocNum">13</inline>
<inline name="tocHeading">Persons chargeable to tax</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/anaw/2017/3/part/3/chapter/2" ukl:Name="ContentsChapter">
<inline name="tocNum">CHAPTER 2</inline>
<inline name="tocHeading">TAX CHARGEABLE ON TAXABLE DISPOSALS</inline>
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<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/part/3/chapter/2/crossheading/calculation-of-tax-chargeable" ukl:Name="ContentsPblock">
<inline name="tocHeading">
<i>Calculation of tax chargeable</i>
</inline>
</tocItem>
<tocItem level="4" href="http://www.legislation.gov.uk/anaw/2017/3/section/14" ukl:Name="ContentsItem">
<inline name="tocNum">14</inline>
<inline name="tocHeading">Calculation of tax chargeable on taxable disposal</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/part/3/chapter/2/crossheading/qualifying-materials-and-qualifying-mixtures-of-materials" ukl:Name="ContentsPblock">
<inline name="tocHeading">
<i>Qualifying materials and qualifying mixtures of materials</i>
</inline>
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<tocItem level="4" href="http://www.legislation.gov.uk/anaw/2017/3/section/15" ukl:Name="ContentsItem">
<inline name="tocNum">15</inline>
<inline name="tocHeading">Qualifying material</inline>
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<tocItem level="4" href="http://www.legislation.gov.uk/anaw/2017/3/section/16" ukl:Name="ContentsItem">
<inline name="tocNum">16</inline>
<inline name="tocHeading">Qualifying mixtures of materials</inline>
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<tocItem level="4" href="http://www.legislation.gov.uk/anaw/2017/3/section/17" ukl:Name="ContentsItem">
<inline name="tocNum">17</inline>
<inline name="tocHeading">Qualifying mixture of materials: fines</inline>
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<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/part/3/chapter/2/crossheading/taxable-weight-of-material" ukl:Name="ContentsPblock">
<inline name="tocHeading">
<i>Taxable weight of material</i>
</inline>
</tocItem>
<tocItem level="4" href="http://www.legislation.gov.uk/anaw/2017/3/section/18" ukl:Name="ContentsItem">
<inline name="tocNum">18</inline>
<inline name="tocHeading">Taxable weight of material in taxable disposal</inline>
</tocItem>
<tocItem level="4" href="http://www.legislation.gov.uk/anaw/2017/3/section/19" ukl:Name="ContentsItem">
<inline name="tocNum">19</inline>
<inline name="tocHeading">Calculation of taxable weight of material by operator</inline>
</tocItem>
<tocItem level="4" href="http://www.legislation.gov.uk/anaw/2017/3/section/20" ukl:Name="ContentsItem">
<inline name="tocNum">20</inline>
<inline name="tocHeading">Determination of weight of material by operator</inline>
</tocItem>
<tocItem level="4" href="http://www.legislation.gov.uk/anaw/2017/3/section/21" ukl:Name="ContentsItem">
<inline name="tocNum">21</inline>
<inline name="tocHeading">Discount in respect of water content of material</inline>
</tocItem>
<tocItem level="4" href="http://www.legislation.gov.uk/anaw/2017/3/section/22" ukl:Name="ContentsItem">
<inline name="tocNum">22</inline>
<inline name="tocHeading">Calculation of taxable weight of material by WRA</inline>
</tocItem>
<tocItem level="4" href="http://www.legislation.gov.uk/anaw/2017/3/section/23" ukl:Name="ContentsItem">
<inline name="tocNum">23</inline>
<inline name="tocHeading">Calculation of taxable weight of material by WRA: cases of non-compliance</inline>
</tocItem>
<tocItem level="4" href="http://www.legislation.gov.uk/anaw/2017/3/section/24" ukl:Name="ContentsItem">
<inline name="tocNum">24</inline>
<inline name="tocHeading">Reviews and appeals relating to method for determining weight of material</inline>
</tocItem>
<tocItem level="4" href="http://www.legislation.gov.uk/anaw/2017/3/section/25" ukl:Name="ContentsItem">
<inline name="tocNum">25</inline>
<inline name="tocHeading">Power to modify provision relating to taxable weight of material</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/anaw/2017/3/part/3/chapter/3" ukl:Name="ContentsChapter">
<inline name="tocNum">CHAPTER 3</inline>
<inline name="tocHeading">RELIEF FROM TAX</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/section/26" ukl:Name="ContentsItem">
<inline name="tocNum">26</inline>
<inline name="tocHeading">Reliefs: general</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/section/27" ukl:Name="ContentsItem">
<inline name="tocNum">27</inline>
<inline name="tocHeading">Material removed from bed of river, sea or other water</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/section/28" ukl:Name="ContentsItem">
<inline name="tocNum">28</inline>
<inline name="tocHeading">Material resulting from mining and quarrying</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/section/29" ukl:Name="ContentsItem">
<inline name="tocNum">29</inline>
<inline name="tocHeading">Using material in approved site restoration work</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/section/30" ukl:Name="ContentsItem">
<inline name="tocNum">30</inline>
<inline name="tocHeading">Site restoration work: procedure on application for approval</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/section/31" ukl:Name="ContentsItem">
<inline name="tocNum">31</inline>
<inline name="tocHeading">Site restoration work: variation of approval</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/section/32" ukl:Name="ContentsItem">
<inline name="tocNum">32</inline>
<inline name="tocHeading">Refilling open-cast mines and quarries</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/section/33" ukl:Name="ContentsItem">
<inline name="tocNum">33</inline>
<inline name="tocHeading">Power to modify reliefs</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/anaw/2017/3/part/3/chapter/4" ukl:Name="ContentsChapter">
<inline name="tocNum">CHAPTER 4</inline>
<inline name="tocHeading">TAX COLLECTION AND MANAGEMENT</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/part/3/chapter/4/crossheading/registration" ukl:Name="ContentsPblock">
<inline name="tocHeading">
<i>Registration</i>
</inline>
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<tocItem level="4" href="http://www.legislation.gov.uk/anaw/2017/3/section/34" ukl:Name="ContentsItem">
<inline name="tocNum">34</inline>
<inline name="tocHeading">Register of persons who carry out taxable operations</inline>
</tocItem>
<tocItem level="4" href="http://www.legislation.gov.uk/anaw/2017/3/section/35" ukl:Name="ContentsItem">
<inline name="tocNum">35</inline>
<inline name="tocHeading">Duty to be registered</inline>
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<tocItem level="4" href="http://www.legislation.gov.uk/anaw/2017/3/section/36" ukl:Name="ContentsItem">
<inline name="tocNum">36</inline>
<inline name="tocHeading">Changes and corrections of information</inline>
</tocItem>
<tocItem level="4" href="http://www.legislation.gov.uk/anaw/2017/3/section/37" ukl:Name="ContentsItem">
<inline name="tocNum">37</inline>
<inline name="tocHeading">Cancellation of registration</inline>
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<tocItem level="4" href="http://www.legislation.gov.uk/anaw/2017/3/section/38" ukl:Name="ContentsItem">
<inline name="tocNum">38</inline>
<inline name="tocHeading">Reviews and appeals relating to registration</inline>
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<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/part/3/chapter/4/crossheading/accounting-for-tax" ukl:Name="ContentsPblock">
<inline name="tocHeading">
<i>Accounting for tax</i>
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<tocItem level="4" href="http://www.legislation.gov.uk/anaw/2017/3/section/39" ukl:Name="ContentsItem">
<inline name="tocNum">39</inline>
<inline name="tocHeading">Duty to make tax return in respect of accounting period</inline>
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<tocItem level="4" href="http://www.legislation.gov.uk/anaw/2017/3/section/40" ukl:Name="ContentsItem">
<inline name="tocNum">40</inline>
<inline name="tocHeading">Power to vary accounting period or filing date</inline>
</tocItem>
<tocItem level="4" href="http://www.legislation.gov.uk/anaw/2017/3/section/41" ukl:Name="ContentsItem">
<inline name="tocNum">41</inline>
<inline name="tocHeading">Tax chargeable in respect of accounting period</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/part/3/chapter/4/crossheading/payment-recovery-and-repayment-of-tax" ukl:Name="ContentsPblock">
<inline name="tocHeading">
<i>Payment, recovery and repayment of tax</i>
</inline>
</tocItem>
<tocItem level="4" href="http://www.legislation.gov.uk/anaw/2017/3/section/42" ukl:Name="ContentsItem">
<inline name="tocNum">42</inline>
<inline name="tocHeading">Payment of tax</inline>
</tocItem>
<tocItem level="4" href="http://www.legislation.gov.uk/anaw/2017/3/section/43" ukl:Name="ContentsItem">
<inline name="tocNum">43</inline>
<inline name="tocHeading">Duty to maintain landfill disposals tax summary</inline>
</tocItem>
<tocItem level="4" href="http://www.legislation.gov.uk/anaw/2017/3/section/44" ukl:Name="ContentsItem">
<inline name="tocNum">44</inline>
<inline name="tocHeading">Postponement of recovery</inline>
</tocItem>
<tocItem level="4" href="http://www.legislation.gov.uk/anaw/2017/3/section/45" ukl:Name="ContentsItem">
<inline name="tocNum">45</inline>
<inline name="tocHeading">No requirement to discharge or repay tax unless all tax paid</inline>
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<tocItem level="1" href="http://www.legislation.gov.uk/anaw/2017/3/part/4" ukl:Name="ContentsPart">
<inline name="tocNum">PART 4</inline>
<inline name="tocHeading">TAXABLE DISPOSALS MADE AT PLACES OTHER THAN AUTHORISED LANDFILL SITES</inline>
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<tocItem level="2" href="http://www.legislation.gov.uk/anaw/2017/3/part/4/chapter/1" ukl:Name="ContentsChapter">
<inline name="tocNum">CHAPTER 1</inline>
<inline name="tocHeading">TAX CHARGEABLE ON TAXABLE DISPOSALS</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/section/46" ukl:Name="ContentsItem">
<inline name="tocNum">46</inline>
<inline name="tocHeading">Calculation of tax chargeable on taxable disposal</inline>
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<tocItem level="2" href="http://www.legislation.gov.uk/anaw/2017/3/part/4/chapter/2" ukl:Name="ContentsChapter">
<inline name="tocNum">CHAPTER 2</inline>
<inline name="tocHeading">PROCEDURE FOR CHARGING TAX</inline>
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<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/section/47" ukl:Name="ContentsItem">
<inline name="tocNum">47</inline>
<inline name="tocHeading">The charging condition</inline>
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<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/section/48" ukl:Name="ContentsItem">
<inline name="tocNum">48</inline>
<inline name="tocHeading">Power to issue preliminary notice</inline>
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<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/section/49" ukl:Name="ContentsItem">
<inline name="tocNum">49</inline>
<inline name="tocHeading">Power to issue charging notice after issuing preliminary notice</inline>
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<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/section/50" ukl:Name="ContentsItem">
<inline name="tocNum">50</inline>
<inline name="tocHeading">Power to issue charging notice without issuing preliminary notice</inline>
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<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/section/51" ukl:Name="ContentsItem">
<inline name="tocNum">51</inline>
<inline name="tocHeading">Payment of tax</inline>
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<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/section/52" ukl:Name="ContentsItem">
<inline name="tocNum">52</inline>
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<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/section/53" ukl:Name="ContentsItem">
<inline name="tocNum">53</inline>
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<inline name="tocHeading">SUPPLEMENTARY PROVISION</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/anaw/2017/3/part/5/chapter/1" ukl:Name="ContentsChapter">
<inline name="tocNum">CHAPTER 1</inline>
<inline name="tocHeading">CHAPTER 1</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/section/54" ukl:Name="ContentsItem">
<inline name="tocNum">54</inline>
<inline name="tocHeading">Power to make provision for tax credits</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/anaw/2017/3/part/5/chapter/2" ukl:Name="ContentsChapter">
<inline name="tocNum">CHAPTER 2</inline>
<inline name="tocHeading">NON-DISPOSAL AREAS</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/section/55" ukl:Name="ContentsItem">
<inline name="tocNum">55</inline>
<inline name="tocHeading">Designation of non-disposal area</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/section/56" ukl:Name="ContentsItem">
<inline name="tocNum">56</inline>
<inline name="tocHeading">Duties of operator in relation to non-disposal area</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/section/57" ukl:Name="ContentsItem">
<inline name="tocNum">57</inline>
<inline name="tocHeading">Duties to keep and preserve records</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/section/58" ukl:Name="ContentsItem">
<inline name="tocNum">58</inline>
<inline name="tocHeading">Reviews and appeals relating to designation of non-disposal areas</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/anaw/2017/3/part/5/chapter/3" ukl:Name="ContentsChapter">
<inline name="tocNum">CHAPTER 3</inline>
<inline name="tocHeading">INVESTIGATION AND INFORMATION</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/section/59" ukl:Name="ContentsItem">
<inline name="tocNum">59</inline>
<inline name="tocHeading">Powers of inspection</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/section/60" ukl:Name="ContentsItem">
<inline name="tocNum">60</inline>
<inline name="tocHeading">Disclosure of information to WRA</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/anaw/2017/3/part/5/chapter/4" ukl:Name="ContentsChapter">
<inline name="tocNum">CHAPTER 4</inline>
<inline name="tocHeading">PENALTIES UNDER THIS ACT</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/part/5/chapter/4/crossheading/penalties-relating-to-calculation-of-taxable-weight-of-material" ukl:Name="ContentsPblock">
<inline name="tocHeading">
<i>Penalties relating to calculation of taxable weight of material</i>
</inline>
</tocItem>
<tocItem level="4" href="http://www.legislation.gov.uk/anaw/2017/3/section/61" ukl:Name="ContentsItem">
<inline name="tocNum">61</inline>
<inline name="tocHeading">Penalty for failure to determine weight properly</inline>
</tocItem>
<tocItem level="4" href="http://www.legislation.gov.uk/anaw/2017/3/section/62" ukl:Name="ContentsItem">
<inline name="tocNum">62</inline>
<inline name="tocHeading">Penalty for applying water discount incorrectly</inline>
</tocItem>
<tocItem level="4" href="http://www.legislation.gov.uk/anaw/2017/3/section/63" ukl:Name="ContentsItem">
<inline name="tocNum">63</inline>
<inline name="tocHeading">Assessment of penalties under sections 61 and 62</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/part/5/chapter/4/crossheading/penalties-relating-to-registration" ukl:Name="ContentsPblock">
<inline name="tocHeading">
<i>Penalties relating to registration</i>
</inline>
</tocItem>
<tocItem level="4" href="http://www.legislation.gov.uk/anaw/2017/3/section/64" ukl:Name="ContentsItem">
<inline name="tocNum">64</inline>
<inline name="tocHeading">Penalties for carrying out taxable operations without being registered</inline>
</tocItem>
<tocItem level="4" href="http://www.legislation.gov.uk/anaw/2017/3/section/65" ukl:Name="ContentsItem">
<inline name="tocNum">65</inline>
<inline name="tocHeading">Reasonable excuse for non-compliance</inline>
</tocItem>
<tocItem level="4" href="http://www.legislation.gov.uk/anaw/2017/3/section/66" ukl:Name="ContentsItem">
<inline name="tocNum">66</inline>
<inline name="tocHeading">Penalty for failure to comply with other requirements relating to registration</inline>
</tocItem>
<tocItem level="4" href="http://www.legislation.gov.uk/anaw/2017/3/section/67" ukl:Name="ContentsItem">
<inline name="tocNum">67</inline>
<inline name="tocHeading">Assessment of penalties under sections 64 and 66</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/part/5/chapter/4/crossheading/penalties-relating-to-nondisposal-areas" ukl:Name="ContentsPblock">
<inline name="tocHeading">
<i>Penalties relating to non-disposal areas</i>
</inline>
</tocItem>
<tocItem level="4" href="http://www.legislation.gov.uk/anaw/2017/3/section/68" ukl:Name="ContentsItem">
<inline name="tocNum">68</inline>
<inline name="tocHeading">Penalties relating to non-disposal areas</inline>
</tocItem>
<tocItem level="4" href="http://www.legislation.gov.uk/anaw/2017/3/section/69" ukl:Name="ContentsItem">
<inline name="tocNum">69</inline>
<inline name="tocHeading">Assessment of penalties under section 68</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/part/5/chapter/4/crossheading/general" ukl:Name="ContentsPblock">
<inline name="tocHeading">
<i>General</i>
</inline>
</tocItem>
<tocItem level="4" href="http://www.legislation.gov.uk/anaw/2017/3/section/70" ukl:Name="ContentsItem">
<inline name="tocNum">70</inline>
<inline name="tocHeading">Payment of penalties</inline>
</tocItem>
<tocItem level="4" href="http://www.legislation.gov.uk/anaw/2017/3/section/71" ukl:Name="ContentsItem">
<inline name="tocNum">71</inline>
<inline name="tocHeading">Double jeopardy</inline>
</tocItem>
<tocItem level="4" href="http://www.legislation.gov.uk/anaw/2017/3/section/72" ukl:Name="ContentsItem">
<inline name="tocNum">72</inline>
<inline name="tocHeading">Liability of personal representatives</inline>
</tocItem>
<tocItem level="4" href="http://www.legislation.gov.uk/anaw/2017/3/section/73" ukl:Name="ContentsItem">
<inline name="tocNum">73</inline>
<inline name="tocHeading">Power to make regulations about penalties</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/anaw/2017/3/part/5/chapter/5" ukl:Name="ContentsChapter">
<inline name="tocNum">CHAPTER 5</inline>
<inline name="tocHeading">ADDITIONAL PENALTIES UNDER THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/section/74" ukl:Name="ContentsItem">
<inline name="tocNum">74</inline>
<inline name="tocHeading">Penalties for multiple failures to make tax returns</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/section/75" ukl:Name="ContentsItem">
<inline name="tocNum">75</inline>
<inline name="tocHeading">Penalty for failure to pay tax on time</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/section/76" ukl:Name="ContentsItem">
<inline name="tocNum">76</inline>
<inline name="tocHeading">Penalties for multiple failures to pay tax on time</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/anaw/2017/3/part/5/chapter/6" ukl:Name="ContentsChapter">
<inline name="tocNum">CHAPTER 6</inline>
<inline name="tocHeading">SPECIAL CASES</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/part/5/chapter/6/crossheading/corporate-groups" ukl:Name="ContentsPblock">
<inline name="tocHeading">
<i>Corporate groups</i>
</inline>
</tocItem>
<tocItem level="4" href="http://www.legislation.gov.uk/anaw/2017/3/section/77" ukl:Name="ContentsItem">
<inline name="tocNum">77</inline>
<inline name="tocHeading">Designation of group of companies</inline>
</tocItem>
<tocItem level="4" href="http://www.legislation.gov.uk/anaw/2017/3/section/78" ukl:Name="ContentsItem">
<inline name="tocNum">78</inline>
<inline name="tocHeading">Conditions for designation as member of group</inline>
</tocItem>
<tocItem level="4" href="http://www.legislation.gov.uk/anaw/2017/3/section/79" ukl:Name="ContentsItem">
<inline name="tocNum">79</inline>
<inline name="tocHeading">Variation or cancellation of designation</inline>
</tocItem>
<tocItem level="4" href="http://www.legislation.gov.uk/anaw/2017/3/section/80" ukl:Name="ContentsItem">
<inline name="tocNum">80</inline>
<inline name="tocHeading">Reviews and appeals relating to designation of groups of companies</inline>
</tocItem>
<tocItem level="4" href="http://www.legislation.gov.uk/anaw/2017/3/section/81" ukl:Name="ContentsItem">
<inline name="tocNum">81</inline>
<inline name="tocHeading">Power to make further provision about designation of groups of companies</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/part/5/chapter/6/crossheading/partnerships-and-unincorporated-bodies" ukl:Name="ContentsPblock">
<inline name="tocHeading">
<i>Partnerships and unincorporated bodies</i>
</inline>
</tocItem>
<tocItem level="4" href="http://www.legislation.gov.uk/anaw/2017/3/section/82" ukl:Name="ContentsItem">
<inline name="tocNum">82</inline>
<inline name="tocHeading">Registration of partnerships and unincorporated bodies and changes in membership</inline>
</tocItem>
<tocItem level="4" href="http://www.legislation.gov.uk/anaw/2017/3/section/83" ukl:Name="ContentsItem">
<inline name="tocNum">83</inline>
<inline name="tocHeading">Duties and liabilities of partnerships and unincorporated bodies</inline>
</tocItem>
<tocItem level="4" href="http://www.legislation.gov.uk/anaw/2017/3/section/84" ukl:Name="ContentsItem">
<inline name="tocNum">84</inline>
<inline name="tocHeading">Power to make further provision about partnerships and unincorporated bodies</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/part/5/chapter/6/crossheading/change-in-persons-carrying-on-landfill-business" ukl:Name="ContentsPblock">
<inline name="tocHeading">
<i>Change in persons carrying on landfill business</i>
</inline>
</tocItem>
<tocItem level="4" href="http://www.legislation.gov.uk/anaw/2017/3/section/85" ukl:Name="ContentsItem">
<inline name="tocNum">85</inline>
<inline name="tocHeading">Death, incapacity and insolvency</inline>
</tocItem>
<tocItem level="4" href="http://www.legislation.gov.uk/anaw/2017/3/section/86" ukl:Name="ContentsItem">
<inline name="tocNum">86</inline>
<inline name="tocHeading">Power to make further provision about death, incapacity and insolvency</inline>
</tocItem>
<tocItem level="4" href="http://www.legislation.gov.uk/anaw/2017/3/section/87" ukl:Name="ContentsItem">
<inline name="tocNum">87</inline>
<inline name="tocHeading">Power to make provision about transfers of businesses as going concerns</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/anaw/2017/3/part/5/chapter/7" ukl:Name="ContentsChapter">
<inline name="tocNum">CHAPTER 7</inline>
<inline name="tocHeading">MISCELLANEOUS</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/part/5/chapter/7/crossheading/further-provision-relating-to-the-tax" ukl:Name="ContentsPblock">
<inline name="tocHeading">
<i>Further provision relating to the tax</i>
</inline>
</tocItem>
<tocItem level="4" href="http://www.legislation.gov.uk/anaw/2017/3/section/88" ukl:Name="ContentsItem">
<inline name="tocNum">88</inline>
<inline name="tocHeading">Adjustment of contracts</inline>
</tocItem>
<tocItem level="4" href="http://www.legislation.gov.uk/anaw/2017/3/section/89" ukl:Name="ContentsItem">
<inline name="tocNum">89</inline>
<inline name="tocHeading">Power to impose secondary liability on controllers of authorised landfill sites</inline>
</tocItem>
<tocItem level="4" href="http://www.legislation.gov.uk/anaw/2017/3/section/90" ukl:Name="ContentsItem">
<inline name="tocNum">90</inline>
<inline name="tocHeading">Minor and consequential amendments to the Tax Collection and Management (Wales) Act 2016</inline>
</tocItem>
<tocItem level="4" href="http://www.legislation.gov.uk/anaw/2017/3/section/91" ukl:Name="ContentsItem">
<inline name="tocNum">91</inline>
<inline name="tocHeading">Welsh Ministers' exercise of powers and duties under this Act</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/part/5/chapter/7/crossheading/landfill-disposals-tax-communities-scheme" ukl:Name="ContentsPblock">
<inline name="tocHeading">
<i>Landfill Disposals Tax Communities Scheme</i>
</inline>
</tocItem>
<tocItem level="4" href="http://www.legislation.gov.uk/anaw/2017/3/section/92" ukl:Name="ContentsItem">
<inline name="tocNum">92</inline>
<inline name="tocHeading">Landfill Disposals Tax Communities Scheme</inline>
</tocItem>
<tocItem level="1" href="http://www.legislation.gov.uk/anaw/2017/3/part/6" ukl:Name="ContentsPart">
<inline name="tocNum">PART 6</inline>
<inline name="tocHeading">FINAL PROVISIONS</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/anaw/2017/3/section/93" ukl:Name="ContentsItem">
<inline name="tocNum">93</inline>
<inline name="tocHeading">
Power to make consequential and transitional
<abbr title="et cetera" xml:lang="la">etc.</abbr>
provision
</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/anaw/2017/3/section/94" ukl:Name="ContentsItem">
<inline name="tocNum">94</inline>
<inline name="tocHeading">Regulations under this Act: general</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/anaw/2017/3/section/95" ukl:Name="ContentsItem">
<inline name="tocNum">95</inline>
<inline name="tocHeading">Regulations changing tax rates</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/anaw/2017/3/section/96" ukl:Name="ContentsItem">
<inline name="tocNum">96</inline>
<inline name="tocHeading">Interpretation</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/anaw/2017/3/section/97" ukl:Name="ContentsItem">
<inline name="tocNum">97</inline>
<inline name="tocHeading">Coming into force</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/anaw/2017/3/section/98" ukl:Name="ContentsItem">
<inline name="tocNum">98</inline>
<inline name="tocHeading">Short title</inline>
</tocItem>
<tocItem level="1" href="http://www.legislation.gov.uk/anaw/2017/3/schedule/1" ukl:Name="ContentsSchedule">
<inline name="tocNum">SCHEDULE 1</inline>
<inline name="tocHeading">QUALIFYING MATERIAL: SPECIFIED MATERIALS AND CONDITIONS</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/anaw/2017/3/schedule/1/crossheading/general" ukl:Name="ContentsPblock">
<inline name="tocHeading">
<i>General</i>
</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/schedule/1/paragraph/1" ukl:Name="ContentsItem">
<inline name="tocNum">1</inline>
<inline name="tocHeading">The Table sets out— (a) in the second column, the...</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/anaw/2017/3/schedule/1/crossheading/interpretation" ukl:Name="ContentsPblock">
<inline name="tocHeading">
<i>Interpretation</i>
</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/schedule/1/paragraph/2" ukl:Name="ContentsItem">
<inline name="tocNum">2</inline>
<inline name="tocHeading">The Table is to be interpreted in accordance with the...</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/schedule/1/paragraph/3" ukl:Name="ContentsItem">
<inline name="tocNum">3</inline>
<inline name="tocHeading">The material in Group 1 comprises only— </inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/schedule/1/paragraph/4" ukl:Name="ContentsItem">
<inline name="tocNum">4</inline>
<inline name="tocHeading">The material in Group 2 comprises only— </inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/schedule/1/paragraph/5" ukl:Name="ContentsItem">
<inline name="tocNum">5</inline>
<inline name="tocHeading">The material in Group 2 does not include— </inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/schedule/1/paragraph/6" ukl:Name="ContentsItem">
<inline name="tocNum">6</inline>
<inline name="tocHeading">The material in Group 3 comprises only— </inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/schedule/1/paragraph/7" ukl:Name="ContentsItem">
<inline name="tocNum">7</inline>
<inline name="tocHeading">The material in Group 3 does not include— </inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/schedule/1/paragraph/8" ukl:Name="ContentsItem">
<inline name="tocNum">8</inline>
<inline name="tocHeading">The material in Group 4 comprises only— </inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/schedule/1/paragraph/9" ukl:Name="ContentsItem">
<inline name="tocNum">9</inline>
<inline name="tocHeading">The material in Group 5 comprises only fly ash and...</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/schedule/1/paragraph/10" ukl:Name="ContentsItem">
<inline name="tocNum">10</inline>
<inline name="tocHeading">The material in Group 5 does not include fly ash...</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/schedule/1/paragraph/11" ukl:Name="ContentsItem">
<inline name="tocNum">11</inline>
<inline name="tocHeading">The material in Group 6 comprises only— </inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/schedule/1/paragraph/12" ukl:Name="ContentsItem">
<inline name="tocNum">12</inline>
<inline name="tocHeading">Group 7 includes calcium sulphate, gypsum and calcium sulphate based...</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/schedule/1/paragraph/13" ukl:Name="ContentsItem">
<inline name="tocNum">13</inline>
<inline name="tocHeading">In the third column of the Table, “non-hazardous waste” means...</inline>
</tocItem>
<tocItem level="1" href="http://www.legislation.gov.uk/anaw/2017/3/schedule/2" ukl:Name="ContentsSchedule">
<inline name="tocNum">SCHEDULE 2</inline>
<inline name="tocHeading">CONTENTS OF REGISTER</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/anaw/2017/3/schedule/2/crossheading/general-information" ukl:Name="ContentsPblock">
<inline name="tocHeading">
<i>General information</i>
</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/schedule/2/paragraph/1" ukl:Name="ContentsItem">
<inline name="tocNum">1</inline>
<inline name="tocHeading">A person's entry in the register must contain the following...</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/anaw/2017/3/schedule/2/crossheading/representative-members-of-corporate-groups-additional-information-about-group" ukl:Name="ContentsPblock">
<inline name="tocHeading">
<i>Representative members of corporate groups: additional information about group</i>
</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/schedule/2/paragraph/2" ukl:Name="ContentsItem">
<inline name="tocNum">2</inline>
<inline name="tocHeading">If a registered person is the representative member of a...</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/anaw/2017/3/schedule/2/crossheading/partnerships-and-unincorporated-bodies-additional-information-about-members" ukl:Name="ContentsPblock">
<inline name="tocHeading">
<i>Partnerships and unincorporated bodies: additional information about members</i>
</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/schedule/2/paragraph/3" ukl:Name="ContentsItem">
<inline name="tocNum">3</inline>
<inline name="tocHeading">Where a partnership or unincorporated body is registered in the...</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/anaw/2017/3/schedule/2/crossheading/interpretation" ukl:Name="ContentsPblock">
<inline name="tocHeading">
<i>Interpretation</i>
</inline>
</tocItem>
<tocItem level="3" href="http://www.legislation.gov.uk/anaw/2017/3/schedule/2/paragraph/4" ukl:Name="ContentsItem">
<inline name="tocNum">4</inline>
<inline name="tocHeading">For the purposes of this Schedule, the business address of...</inline>
</tocItem>
<tocItem level="1" href="http://www.legislation.gov.uk/anaw/2017/3/schedule/3" ukl:Name="ContentsSchedule">
<inline name="tocNum">SCHEDULE 3</inline>
<inline name="tocHeading">CONTENTS OF LANDFILL INVOICE</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/anaw/2017/3/schedule/3/paragraph/1" ukl:Name="ContentsItem">
<inline name="tocNum">1</inline>
<inline name="tocHeading">A landfill invoice must contain the following information— </inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/anaw/2017/3/schedule/3/paragraph/2" ukl:Name="ContentsItem">
<inline name="tocNum">2</inline>
<inline name="tocHeading">Where a landfill invoice is issued in respect of more...</inline>
</tocItem>
<tocItem level="1" href="http://www.legislation.gov.uk/anaw/2017/3/schedule/4" ukl:Name="ContentsSchedule">
<inline name="tocNum">SCHEDULE 4</inline>
<inline name="tocHeading">MINOR AND CONSEQUENTIAL AMENDMENTS TO THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/1" ukl:Name="ContentsItem">
<inline name="tocNum">1</inline>
<inline name="tocHeading">TCMA is amended as follows. </inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/2" ukl:Name="ContentsItem">
<inline name="tocNum">2</inline>
<inline name="tocHeading">In section 39 (preservation of information etc.) (as amended by...</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/3" ukl:Name="ContentsItem">
<inline name="tocNum">3</inline>
<inline name="tocHeading">In section 40 (meaning of “filing date”) (as amended by...</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/4" ukl:Name="ContentsItem">
<inline name="tocNum">4</inline>
<inline name="tocHeading">In section 104 (carrying out inspections under section 103: further...</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/5" ukl:Name="ContentsItem">
<inline name="tocNum">5</inline>
<inline name="tocHeading">In section 105 (carrying out inspections under section 103: use...</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/6" ukl:Name="ContentsItem">
<inline name="tocNum">6</inline>
<inline name="tocHeading">In section 107 (producing authorisation to carry out inspections), after...</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/7" ukl:Name="ContentsItem">
<inline name="tocNum">7</inline>
<inline name="tocHeading">In section 108 (approval of tribunal for inspection)— </inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/8" ukl:Name="ContentsItem">
<inline name="tocNum">8</inline>
<inline name="tocHeading">In section 111 (interpretation of Chapter 4)— </inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/9" ukl:Name="ContentsItem">
<inline name="tocNum">9</inline>
<inline name="tocHeading">In section 118 (penalty for failure to make tax return...</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/10" ukl:Name="ContentsItem">
<inline name="tocNum">10</inline>
<inline name="tocHeading">In section 121 (reduction in penalty for failure to make...</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/11" ukl:Name="ContentsItem">
<inline name="tocNum">11</inline>
<inline name="tocHeading">In section 122 (penalty for failure to pay tax on...</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/12" ukl:Name="ContentsItem">
<inline name="tocNum">12</inline>
<inline name="tocHeading">In section 122A (further penalties for continuing failure to pay...</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/13" ukl:Name="ContentsItem">
<inline name="tocNum">13</inline>
<inline name="tocHeading">In section 126 (reasonable excuse for failure to make tax...</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/14" ukl:Name="ContentsItem">
<inline name="tocNum">14</inline>
<inline name="tocHeading">In section 127 (assessment of penalties) (as amended by paragraph...</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/15" ukl:Name="ContentsItem">
<inline name="tocNum">15</inline>
<inline name="tocHeading">In section 157A (late payment interest on penalties) (inserted by...</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/16" ukl:Name="ContentsItem">
<inline name="tocNum">16</inline>
<inline name="tocHeading">In section 172 (appealable decisions) (as amended by paragraph 62...</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/17" ukl:Name="ContentsItem">
<inline name="tocNum">17</inline>
<inline name="tocHeading">In section 182 (payment of penalties in the event of...</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/18" ukl:Name="ContentsItem">
<inline name="tocNum">18</inline>
<inline name="tocHeading">In section 190 (issue of notices by WRA) (as amended...</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/19" ukl:Name="ContentsItem">
<inline name="tocNum">19</inline>
<inline name="tocHeading">In section 192 (interpretation) (as amended by paragraph 70 of...</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/20" ukl:Name="ContentsItem">
<inline name="tocNum">20</inline>
<inline name="tocHeading">In section 193 (index of defined expressions) (as amended by...</inline>
</tocItem>
</toc>
</coverPage>
<preface eId="preface">
<block name="title">
<docTitle>Landfill Disposals Tax (Wales) Act 2017</docTitle>
</block>
<block name="number">
<docNumber>2017 anaw 3</docNumber>
</block>
<longTitle>
<p>An Act of the National Assembly for Wales to make provision about the taxation of disposals of material as waste by way of landfill; and for connected purposes.</p>
</longTitle>
<block name="dateOfEnactment" refersTo="#date-enacted">
<docDate date="2017-09-07">[7 September 2017]</docDate>
</block>
</preface>
<preamble>
<p>
<b>Having been passed by the National Assembly for Wales and having received the assent of Her Majesty, it is enacted as follows:</b>
</p>
</preamble>
<body/>
</act>
</akomaNtoso>