- Y Diweddaraf sydd Ar Gael (Diwygiedig) - Saesneg
- Y Diweddaraf sydd Ar Gael (Diwygiedig) - Cymraeg
- Gwreiddiol (Fel y'i Deddfwyd) - Saesneg
- Gwreiddiol (Fel y'i Deddfwyd) - Cymraeg
Landfill Disposals Tax (Wales) Act 2017
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There are currently no known outstanding effects for the Landfill Disposals Tax (Wales) Act 2017, Section 7.
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7Disposal of material as waste: person responsible for disposalE+W
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Nodiadau Esboniadol
(1)This section identifies the person responsible for a disposal of material for the purposes of section 6.
(2)In the case of a disposal made at an authorised landfill site, the person responsible for the disposal is the person who is the operator of the site at the time of the disposal.
(3)But if the disposal is made without the permission of the operator, the person responsible for the disposal is the person who makes the disposal.
(4)The operator of an authorised landfill site is the holder of the environmental permit authorising disposals of material by way of landfill at the site.
(5)In the case of a disposal made at a place that is not, and does not form part of, an authorised landfill site, the person responsible for the disposal is the person who makes the disposal.
Commencement Information
I1S. 7 in force at 1.4.2018 by S.I. 2018/35, art. 3
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