http://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/16/madeThe Landfill Disposals Tax (Administration) (Wales) Regulations 2018enKing's Printer of Acts of Parliament2019-11-22LANDFILL TAX, WALES The Landfill Disposals Tax (Wales) Act 2017 (“the 2017 Act”) establishes a new tax, to be known as landfill disposals tax. The tax is to be charged on taxable disposals, which are defined in Chapter 2 of Part 2 of the 2017 Act. SCHEDULE AMENDMENTS TO PRIMARY LEGISLATION: TAX CREDITS PART 2AMENDMENTS TO THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016 16 1 Section 59 of TCMA (time limits for WRA assessments) is amended as follows. 2 In subsection (1), after “relevant date” insert “in any case involving a situation mentioned in section 54, 55 or 55A(a) or (b)”. 3 In subsection (2), for “or 55” substitute “, 55 or 55A(a) or (b)”. 4 In subsection (3), for “or 55” substitute “, 55 or 55A(a) or (b)”. 5 After subsection (4) insert— 4A No WRA assessment may be made in a case involving a situation mentioned in section 55A(c)— a if WRA has issued a notice to the taxpayer requiring payment of the amount in question, after the period of 12 months beginning with the day after that by which the payment was required, and b otherwise, after the period of 12 months beginning with the day on which WRA became aware that the taxpayer was required to pay the amount in question. 6 In subsection (7)— a in the opening words of the definition of “relevant date”, after “(“dyddiad perthnasol”)” insert “, in relation to a WRA assessment in a case involving a situation mentioned in section 54 or 55,”; b at the end insert— “relevant date” (“dyddiad perthnasol”), in relation to a WRA assessment in a case involving a situation mentioned in section 55A(a) or (b), means— where the tax credit in question was claimed in a tax return made on or before the filing date, the filing date; where the tax credit in question was claimed in a tax return made after the filing date, the day on which the tax return was made; where the tax credit in question was claimed by any other means, the day on which the claim was made. Section 59 was amended by LTTA, Schedule 23, paragraph 19.
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<dc:title>The Landfill Disposals Tax (Administration) (Wales) Regulations 2018</dc:title>
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<dc:modified>2019-11-22</dc:modified>
<dc:subject scheme="SIheading">LANDFILL TAX, WALES</dc:subject>
<dc:description>The Landfill Disposals Tax (Wales) Act 2017 (“the 2017 Act”) establishes a new tax, to be known as landfill disposals tax. The tax is to be charged on taxable disposals, which are defined in Chapter 2 of Part 2 of the 2017 Act.</dc:description>
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Section 59 of TCMA
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(time limits for WRA assessments) is amended as follows.
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<Text>In subsection (1), after “relevant date” insert “in any case involving a situation mentioned in section 54, 55 or 55A(a) or (b)”.</Text>
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<P2para>
<Text>In subsection (2), for “or 55” substitute “, 55 or 55A(a) or (b)”.</Text>
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<Text>In subsection (3), for “or 55” substitute “, 55 or 55A(a) or (b)”.</Text>
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<Text>After subsection (4) insert—</Text>
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<Text>No WRA assessment may be made in a case involving a situation mentioned in section 55A(c)—</Text>
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<Text>if WRA has issued a notice to the taxpayer requiring payment of the amount in question, after the period of 12 months beginning with the day after that by which the payment was required, and</Text>
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<Text>In subsection (7)—</Text>
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in the opening words of the definition of “relevant date”, after “(“
<Emphasis>dyddiad perthnasol</Emphasis>
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“relevant date” (
<Emphasis>“dyddiad perthnasol</Emphasis>
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<Text>where the tax credit in question was claimed in a tax return made on or before the filing date, the filing date;</Text>
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<Text>where the tax credit in question was claimed in a tax return made after the filing date, the day on which the tax return was made;</Text>
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<Text>where the tax credit in question was claimed by any other means, the day on which the claim was made.</Text>
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<Text>Section 59 was amended by LTTA, Schedule 23, paragraph 19.</Text>
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