SCHEDULE 4MINOR AND CONSEQUENTIAL AMENDMENTS TO THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016

I119

In section 192 (interpretation) (as amended by paragraph 70 of Schedule 23 to LTTA)—

a

in subsection (2), insert at the appropriate places—

“landfill disposals tax” (“treth gwarediadau tirlenwi”) has the same meaning as in LDTA;

“LDTA” (“DTGT”) means the Landfill Disposals Tax (Wales) Act 2017 (anaw 3);

b

in that subsection, in the definition of “the Welsh Tax Acts”—

i

omit the “and” after paragraph (a);

ii

at the end of paragraph (b) insert

, and

c

LDTA.