Landfill Disposals Tax (Wales) Act 2017 (anaw3)

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

2 E+W In section 39 (preservation of information etc.) (as amended by paragraph 7 of Schedule 23 to LTTA)—

(a) the existing text becomes subsection (1);

(b) after that subsection insert—

“(2) But this is subject to any requirement specified under section 21(7) (water discount record) or 43(2) (landfill disposals tax summary) of LDTA.”

Commencement Information

I1 Sch. 4 para. 2 in force at 1.4.2018 by S.I. 2018/35, art. 3