Landfill Disposals Tax (Wales) Act 2017

54 Power to make provision for tax credits E+W

(1) Regulations may make provision for circumstances in which a person is to be entitled to a tax credit in respect of the tax.

(2) The regulations may (among other things) make provision—

(a) about conditions to which entitlement to a credit is to be subject;

(b) about the amount of a credit;

(c) about the way in which a person entitled to a credit is to benefit from it (for example, provision for deductions to be made from the tax that would otherwise be chargeable on a person, and for payments to be made to a person, in circumstances prescribed in the regulations);

(d) about the procedure for claiming a credit (for example, provision about information to be provided by a claimant in support of a claim);

(e) about conditions to which any benefit in respect of a credit is to be, or may be, made subject (for example, conditions requiring payments or repayments to be made to WRA in circumstances prescribed in the regulations);

(f) about circumstances in which WRA may withhold a credit;

(g) permitting WRA to require the provision of information and documents, and to inspect premises, either in connection with a requirement imposed under the regulations, or otherwise for the purpose of checking a person's position as respects entitlement to a credit, or as respects a requirement to make a repayment to WRA under the regulations;

(h) about duties to keep and preserve records;

(i) for penalties in respect of failures to comply with requirements imposed by or under the regulations;

(j) about reviews and appeals.

(3) The regulations may amend or apply (with or without modifications) any enactment relating to the tax.

Commencement Information

I1 S. 54 in force at 18.10.2017 by S.I. 2017/955, art. 2(f)