18Welsh tax on disposals to landfillU.K.
This section has no associated Explanatory Notes
(1)In Part 4A of GOWA 2006 (as inserted by section 6), after Chapter 3 (inserted by section 15) insert—
“CHAPTER 4U.K.Tax 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).