UK Statutory Instrument
2018
United Kingdom
The Landfill Disposals Tax (Administration) (Wales) Regulations 2018
At a glance
Enforced by
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Browse 75 other sections — procedural / definitional / commencement
LDTA is amended as follows.
Interpretation
In section 37 of LDTA (cancellation of registration), in subsection...
Interpretation of this Part
In section 42 of LDTA (payment of tax), after subsection...
Requirements in respect of mixture of materials consisting entirely of fines
In section 43 of LDTA (duty to maintain landfill disposals...
General requirements in respect of LOI testing
In section 77 of LDTA (designation of group of companies),...
WRA power to direct operators to carry out LOI tests
In section 83 of LDTA (duties and liabilities of partnerships...
WRA power to take samples and carry out LOI tests
In section 96 of LDTA (interpretation), in subsection (1), insert...
Penalty for failure to comply with requirements relating to evidence
TCMA is amended as follows.
Assessment and payment of penalties
In section 37 of TCMA (overview of Part 3), in...
Supplementary provision about penalties
In section 44 of TCMA (scope of enquiry), in subsection...
Supplementary provision about WRA notices and directions
(1) Section 45 of TCMA (amendment of tax return during...
Customer insolvency credit
After section 55 of TCMA insert— Assessment in relation to...
Interpretation of this Part
In section 56 of TCMA (references to “WRA assessment”), for...
Circumstances giving rise to entitlement to credit
In section 57 of TCMA (references to the “taxpayer”), in...
Supplementary provision relating to entitlement to credit
(1) Section 58 of TCMA (conditions for making WRA assessments)...
Consideration for taxable disposal: allocation of payments
(1) Section 59 of TCMA (time limits for WRA assessments)...
Customer insolvency
In section 81D of TCMA (definitions relating to the general...
Calculation of amount of customer insolvency credit
(1) Section 84 of TCMA (meaning of “tax position”) is...
Claims by persons carrying out taxable operations
After section 84 of TCMA insert— Meaning of “prejudice to...
Claims by other persons
In section 93 (power to obtain contact details for debtors),...
Supplementary provision relating to claims
In section 100 of TCMA (taxpayer notices following a tax...
Evidence in support of claims
In section 117 of TCMA (overview of Part 5), in...
Customer insolvency credit record
In the heading to Chapter 2 of Part 5 of...
Recovery in the event of customer payment
In section 122 of TCMA (penalty for failure to pay...
Recovery in the event of failure to keep records or other evidence
After section 122A of TCMA insert— Penalty for failure to...
Amendments to the Landfill Disposals Tax (Wales) Act 2017 and the Tax Collection and Management (Wales) Act 2016
(1) Section 126 of TCMA (reasonable excuse for failure to...
Modifications to the Tax Collection and Management (Wales) Act 2016
(1) Section 127 of TCMA (assessment of penalties under Chapter...
(1) Section 128 of TCMA (time limit for assessment of...
In section 129 of TCMA (penalty for inaccuracy in document...
In section 132 of TCMA (penalty for deliberate inaccuracy in...
In section 133 of TCMA (penalty for failure to notify...
(1) Section 135 of TCMA (potential lost revenue: normal rule)...
In section 136 of TCMA (potential lost revenue: multiple errors),...
In section 139 of TCMA (reduction in penalty under Chapter...
In section 141 of TCMA (assessment of penalties under Chapter...
(1) Section 151 of TCMA (tax-related penalty for failure to...
After section 157A of TCMA insert— Late payment interest on...
In section 158 of TCMA (late payment interest: supplementary, in...
In section 160 of TCMA (late payment interest start date:...
(1) Section 161 of TCMA (repayment interest on amounts payable...
In section 164 of TCMA (meaning of “relevant amount” in...
(1) Section 169 of TCMA (proceedings in magistrates’ court) is...
In section 172 of TCMA (appealable decisions), in subsection (2),...
In the heading to Chapter 3A of Part 8 of...
After section 181I insert— Application of this Chapter to amounts...
In section 183A of TCMA (suspension of repayment pending further...
In section 192 of TCMA (interpretation), in subsection (2), insert...
In section 193 of TCMA (index of defined expressions), insert...
Enforcement and responsible bodies
The regulators that administer or enforce this legislation.
Welsh Revenue Authority
Collects and manages devolved taxes in Wales: Land Transaction Tax (replacing Stamp Duty Land Tax) and Landfill Disposals Tax. Provides guidance and …
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