Government of Wales Act 2006

[F1 CHAPTER 4 U.K. Tax on disposals to landfill

Textual Amendments

F1 Pt. 4A Ch. 4 inserted (17.2.2015) by Wales Act 2014 (c. 29), ss. 18(1), 29(2)(b)(3)

116N Tax on disposals to landfill U.K.

(1) A tax charged on disposals to landfill made in Wales is a devolved tax.

(2) A disposal is a disposal to landfill if—

(a) it is a disposal of material as waste, and

(b) it is made by way of landfill.]