UK Statutory Instrument 2018 Wales

The Landfill Disposals Tax (Administration) (Wales) Regulations 2018

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At a glance

Enforced by

WRA

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.

Part 1 — PRELIMINARY

Browse 2 other sections in this Part — procedural / definitional / commencement
s.001

Title and commencement

s.002

Interpretation

Part 2 — MIXTURES OF MATERIALS CONSISTING ENTIRELY OF FINES

Browse 9 other sections in this Part — procedural / definitional / commencement
s.003

Interpretation of this Part

s.004

Requirements in respect of mixture of materials consisting entirely of fines

s.005

General requirements in respect of LOI testing

s.006

WRA power to direct operators to carry out LOI tests

s.007

WRA power to take samples and carry out LOI tests

s.008

Penalty for failure to comply with requirements relating to evidence

s.009

Assessment and payment of penalties

s.010

Supplementary provision about penalties

s.011

Supplementary provision about WRA notices and directions

Part 3 — CUSTOMER INSOLVENCY CREDIT

Browse 16 other sections in this Part — procedural / definitional / commencement
s.012

Customer insolvency credit

s.013

Interpretation of this Part

s.014

Circumstances giving rise to entitlement to credit

s.015

Supplementary provision relating to entitlement to credit

s.016

Consideration for taxable disposal: allocation of payments

s.017

Customer insolvency

s.018

Calculation of amount of customer insolvency credit

s.019

Claims by persons carrying out taxable operations

s.020

Claims by other persons

s.021

Supplementary provision relating to claims

s.022

Evidence in support of claims

s.023

Customer insolvency credit record

s.024

Recovery in the event of customer payment

s.025

Recovery in the event of failure to keep records or other evidence

s.026

Amendments to the Landfill Disposals Tax (Wales) Act 2017 and the Tax Collection and Management (Wales) Act 2016

s.027

Modifications to the Tax Collection and Management (Wales) Act 2016

Other sections — not classified into a Part

These sections sit outside the numbered Parts — usually provisions added or moved by later amendments.

Browse 48 other sections
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Enforcement and responsible bodies

The regulators that administer or enforce this legislation.

WRA

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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Regulators

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