Landfill Disposals Tax (Wales) Act 2017 / Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017
Landfill Disposals Tax (Wales) Act 2017 / Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (2017 anaw 3)
- Landfill Disposals Tax (Wales) Act 2017 / Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (2017 anaw 3)
- PART 1 OVERVIEW
- 1 Overview of Act
- PART 2 THE TAX AND TAXABLE DISPOSALS
- CHAPTER 1 LANDFILL DISPOSALS TAX
- 2 The tax
- CHAPTER 2 TAXABLE DISPOSALS
- 3 Taxable disposals
- 4 Disposal of material by way of landfill
- 5 Authorised landfill sites and environmental permits
- 6 Disposal of material as waste
- 7 Disposal of material as waste: person responsible for disposal
- 8 Landfill site activities to be treated as taxable disposals
- CHAPTER 3 EXEMPT DISPOSALS
- 9 Exemptions: general
- 10 Multiple disposals of material at same site
- 11 Pet cemeteries
- 12 Power to modify exemptions
- PART 3 TAXABLE DISPOSALS MADE AT AUTHORISED LANDFILL SITES
- CHAPTER 1 PERSONS CHARGEABLE TO TAX
- 13 Persons chargeable to tax
- CHAPTER 2 TAX CHARGEABLE ON TAXABLE DISPOSALS
- Calculation of tax chargeable
- 14 Calculation of tax chargeable on taxable disposal
- Qualifying materials and qualifying mixtures of materials
- 15 Qualifying material
- 16 Qualifying mixtures of materials
- 17 Qualifying mixture of materials: fines
- Taxable weight of material
- 18 Taxable weight of material in taxable disposal
- 19 Calculation of taxable weight of material by operator
- 20 Determination of weight of material by operator
- 21 Discount in respect of water content of material
- 22 Calculation of taxable weight of material by WRA
- 23 Calculation of taxable weight of material by WRA: cases of non-compliance
- 24 Reviews and appeals relating to method for determining weight of material
- 25 Power to modify provision relating to taxable weight of material
- CHAPTER 3 RELIEF FROM TAX
- 26 Reliefs: general
- 27 Material removed from bed of river, sea or other water
- 28 Material resulting from mining and quarrying
- 29 Using material in approved site restoration work
- 30 Site restoration work: procedure on application for approval
- 31 Site restoration work: variation of approval
- 32 Refilling open-cast mines and quarries
- 33 Power to modify reliefs
- CHAPTER 4 TAX COLLECTION AND MANAGEMENT
- Registration
- 34 Register of persons who carry out taxable operations
- 35 Duty to be registered
- 36 Changes and corrections of information
- 37 Cancellation of registration
- 38 Reviews and appeals relating to registration
- Accounting for tax
- 39 Duty to make tax return in respect of accounting period
- 40 Power to vary accounting period or filing date
- 41 Tax chargeable in respect of accounting period
- Payment, recovery and repayment of tax
- 42 Payment of tax
- 43 Duty to maintain landfill disposals tax summary
- 44 Postponement of recovery
- 45 No requirement to discharge or repay tax unless all tax paid
- PART 4 TAXABLE DISPOSALS MADE AT PLACES OTHER THAN AUTHORISED LANDFILL SITES
- CHAPTER 1 TAX CHARGEABLE ON TAXABLE DISPOSALS
- 46 Calculation of tax chargeable on taxable disposal
- CHAPTER 2 PROCEDURE FOR CHARGING TAX
- 47 The charging condition
- 48 Power to issue preliminary notice
- 49 Power to issue charging notice after issuing preliminary notice
- 50 Power to issue charging notice without issuing preliminary notice
- 51 Payment of tax
- 52 Power to make further provision
- 53 Late payment interest
- PART 5 SUPPLEMENTARY PROVISION
- CHAPTER 1 CHAPTER 1
- 54 Power to make provision for tax credits
- CHAPTER 2 NON-DISPOSAL AREAS
- 55 Designation of non-disposal area
- 56 Duties of operator in relation to non-disposal area
- 57 Duties to keep and preserve records
- 58 Reviews and appeals relating to designation of non-disposal areas
- CHAPTER 3 INVESTIGATION AND INFORMATION
- 59 Powers of inspection
- 60 Disclosure of information to WRA
- CHAPTER 4 PENALTIES UNDER THIS ACT
- Penalties relating to calculation of taxable weight of material
- 61 Penalty for failure to determine weight properly
- 62 Penalty for applying water discount incorrectly
- 63 Assessment of penalties under sections 61 and 62
- Penalties relating to registration
- 64 Penalties for carrying out taxable operations without being registered
- 65 Reasonable excuse for non-compliance
- 66 Penalty for failure to comply with other requirements relating to registration
- 67 Assessment of penalties under sections 64 and 66
- Penalties relating to non-disposal areas
- 68 Penalties relating to non-disposal areas
- 69 Assessment of penalties under section 68
- General
- 70 Payment of penalties
- 71 Double jeopardy
- 72 Liability of personal representatives
- 73 Power to make regulations about penalties
- CHAPTER 5 ADDITIONAL PENALTIES UNDER THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016
- 74 Penalties for multiple failures to make tax returns
- 75 Penalty for failure to pay tax on time
- 76 Penalties for multiple failures to pay tax on time
- CHAPTER 6 SPECIAL CASES
- Corporate groups
- 77 Designation of group of companies
- 78 Conditions for designation as member of group
- 79 Variation or cancellation of designation
- 80 Reviews and appeals relating to designation of groups of companies
- 81 Power to make further provision about designation of groups of companies
- Partnerships and unincorporated bodies
- 82 Registration of partnerships and unincorporated bodies and changes in membership
- 83 Duties and liabilities of partnerships and unincorporated bodies
- 84 Power to make further provision about partnerships and unincorporated bodies
- Change in persons carrying on landfill business
- 85 Death, incapacity and insolvency
- 86 Power to make further provision about death, incapacity and insolvency
- 87 Power to make provision about transfers of businesses as going concerns
- CHAPTER 7 MISCELLANEOUS
- Further provision relating to the tax
- 88 Adjustment of contracts
- 89 Power to impose secondary liability on controllers of authorised landfill sites
- 90 Minor and consequential amendments to the Tax Collection and Management (Wales) Act 2016
- 91 Welsh Ministers' exercise of powers and duties under this Act
- Landfill Disposals Tax Communities Scheme
- 92 Landfill Disposals Tax Communities Scheme
- PART 6 FINAL PROVISIONS
- 93 Power to make consequential and transitional etc. provision
- 94 Regulations under this Act: general
- 95 Regulations changing tax rates
- 96 Interpretation
- 97 Coming into force
- 98 Short title
- SCHEDULE 1 QUALIFYING MATERIAL: SPECIFIED MATERIALS AND CONDITIONS
- General
- Interpretation
- SCHEDULE 2 CONTENTS OF REGISTER
- General information
- Representative members of corporate groups: additional information about group
- Partnerships and unincorporated bodies: additional information about members
- Interpretation
- SCHEDULE 3 CONTENTS OF LANDFILL INVOICE
- SCHEDULE 4 MINOR AND CONSEQUENTIAL AMENDMENTS TO THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016
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