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.