Landfill Disposals Tax (Wales) Act 2017 (anaw3)

PART 3 E+W TAXABLE DISPOSALS MADE AT AUTHORISED LANDFILL SITES

CHAPTER 3 E+W RELIEF FROM TAX

26 Reliefs: general E+W

(1) This Chapter provides relief from tax for certain taxable disposals.

(2) This Chapter applies only to disposals made at authorised landfill sites.

(3) Tax is not chargeable in respect of a taxable disposal if it is relieved from tax.

(4) Relief from tax must be claimed in a tax return.

Commencement Information

I1 S. 26 in force at 25.1.2018 by S.I. 2018/35, art. 2(d)