PART 2Finance
Welsh tax on disposals to landfill
18Welsh tax on disposals to landfill
1
In Part 4A of GOWA 2006 (as inserted by section 6), after Chapter 3 (inserted by section 15) insert—
CHAPTER 4Tax on disposals to landfill
116NTax on disposals to landfill
1
A tax charged on disposals to landfill made in Wales is a devolved tax.
2
A disposal is a disposal to landfill if—
a
it is a disposal of material as waste, and
b
it is made by way of landfill.
2
A devolved tax specified in section 116N of GOWA 2006 (as inserted by this section) may not be charged under an Act of the Assembly on a disposal if the disposal is made before the date appointed under section 19(3) (disapplication of UK landfill tax).