F1PART 4ATaxation
Annotations:
Amendments (Textual)
F2CHAPTER 4Tax on disposals to landfill
Annotations:
Amendments (Textual)
F2
Pt. 4A Ch. 4 inserted (17.2.2015) by Wales Act 2014 (c. 29), ss. 18(1), 29(2)(b)(3)
116NTax on disposals to landfill
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.
Pt. 4A inserted (17.2.2015) by Wales Act 2014 (c. 29), ss. 6(2), 29(2)(b)(3)