Provisions coming into force on 25 January 20182
The appointed day for the following provisions of the Act coming into force is 25 January 2018—
a
section 8(4) (definitions in relation to landfill site activities);
b
section 20(3) to (6) (application for approval to use an alternative method to determine the weight of the material in a taxable disposal);
c
section 21(1) to (5) and (7) (application for approval to apply a water discount);
d
sections 24 to 26 (reviews and appeals relating to method for determining weight of material, power to modify provision relating to taxable weight of material and reliefs: general);
e
section 29(2) and (3) (approval for site restoration);
f
section 30 (site restoration: procedure for approval);
g
section 31 (site restoration: variation of approval);
h
section 34 (register of persons who carry out taxable operations);
i
section 35(2) to (5) (application for registration);
j
section 36 (changes and corrections of information);
k
section 37(5) and (6) (cancellation of registration);
l
section 38 (reviews and appeals relating to registration);
m
section 39(5) to (8) (accounting periods);
n
section 40 (power to vary accounting period or filing date);
o
section 43(2) (landfill disposals tax summary);
p
section 55 (designation of non-disposal area);
q
section 57(3) (non-disposal area records);
r
section 58 (reviews and appeals relating to designation of non-disposal areas);
s
section 59 (powers of inspection);
t
section 66 (penalty for failure to comply with other requirements relating to registration);
u
section 67 (assessment of penalty under section 66);
v
sections 70 to 72 (payment of penalties, double jeopardy and liability of personal representatives);
w
Chapter 6 (special cases) of Part 5 (supplementary provision), except for sections 85 to 87;
x
section 90 (minor and consequential amendments to the Tax Collection and Management (Wales) Act 20162) in so far as it relates to the paragraphs of Schedule 4 referred to in paragraph (z);
y
Schedule 2 (contents of register); and
z
in Schedule 4 (minor and consequential amendments to the Tax Collection and Management (Wales) Act 2016)––
i
paragraphs 4 to 8;
ii
paragraph 16; and
iii
paragraphs 18 to 20.