Provisions coming into force on 18 October 20172

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).