Search Legislation

Landfill Disposals Tax (Wales) Act 2017

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Section 4

 Help about opening options

Alternative versions:

Changes to legislation:

There are currently no known outstanding effects for the Landfill Disposals Tax (Wales) Act 2017, Section 4. Help about Changes to Legislation

4Disposal of material by way of landfillE+W

This section has no associated Explanatory Notes

(1)There is a disposal of material by way of landfill if material is—

(a)deposited on the surface of land or on a structure set into the surface, or

(b)deposited under the surface of land (for example, in a cavity such as a cavern or mine).

(2)Subsection (1) applies whether or not the material is placed in a container before it is deposited.

(3)Regulations may modify the meaning of a disposal of material by way of landfill (including by amending this section or any other enactment relating to the tax).

Commencement Information

I1S. 4 in force at 1.4.2018 by S.I. 2018/35, art. 3

Back to top

Options/Help