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Welsh Statutory Instruments
Landfill Tax, Wales
Made
13 March 2024
Coming into force
1 April 2024
The Welsh Ministers make the following Regulations in exercise of the powers conferred on them by section 122(5) of the Tax Collection and Management (Wales) Act 2016(1) and sections 14(3) and (6), 46(4), 93 and 94(1) of the Landfill Disposals Tax (Wales) Act 2017(2).
In accordance with section 189(2) of the Tax Collection and Management (Wales) Act 2016, a draft of these Regulations was laid before, and approved by resolution of, Senedd Cymru(3).
2016 anaw 6. Section 122 was amended by the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), section 81(2) and (3), Schedule. 23 paragraph. 42, the Landfill Disposals Tax (Wales) Act 2017 (anaw 3) Part 5 c. 5 section 75 and Schedule 4 paragraph 11, and S.I. 2018/101.
The reference in section 189(2) to the National Assembly for Wales now has effect as a reference to Senedd Cymru, by virtue of section 150A(2) of the Government of Wales Act 2006 (c. 32).
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