The Landfill Disposals Tax (Wales) Act 2017 (Commencement No. 1) Order 2017

Provisions coming into force on 18 October 2017

2.  The appointed day for the following provisions of the Act coming into force is 18 October 2017—

(a) section 14(3) and (6) (standard and lower rates of landfill disposals tax) for the purpose of making regulations;

(b) section 17 (qualifying mixture of materials: fines);

(c) section 33 (power to modify reliefs);

(d) section 41(9) (power to amend Schedule 3);

(e) section 46(4) (unauthorised rate of landfill disposals tax) for the purpose of making regulations;

(f) section 54 (power to make provision for tax credits);

(g) section 87 (power to make provision about transfers of businesses as going concerns); and

(h) section 91 (Welsh Ministers’ exercise of powers and duties under this Act).