UK Statutory Instrument SI 2018/101 Wales

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

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Enforced by
WRA
Status
In Force

What it defines

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

Part 1

PRELIMINARY

0 of 2 sections shown
2 other sections in this Part — procedural and definitional
s.001 Title and commencement
s.002 Interpretation
Part 2

MIXTURES OF MATERIALS CONSISTING ENTIRELY OF FINES

0 of 9 sections shown
9 other sections in this Part — procedural and definitional
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

0 of 16 sections shown
16 other sections in this Part — procedural and definitional
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
48 other provisions
s.001 LDTA is amended as follows. (opens in a new tab)
s.002 In section 37 of LDTA (cancellation of registration), in subsection... (opens in a new tab)
s.003 In section 42 of LDTA (payment of tax), after subsection... (opens in a new tab)
s.004 In section 43 of LDTA (duty to maintain landfill disposals... (opens in a new tab)
s.005 In section 77 of LDTA (designation of group of companies),... (opens in a new tab)
s.006 In section 83 of LDTA (duties and liabilities of partnerships... (opens in a new tab)
s.007 In section 96 of LDTA (interpretation), in subsection (1), insert... (opens in a new tab)
s.008 TCMA is amended as follows. (opens in a new tab)
s.009 In section 37 of TCMA (overview of Part 3), in... (opens in a new tab)
s.010 In section 44 of TCMA (scope of enquiry), in subsection... (opens in a new tab)
s.011 (1) Section 45 of TCMA (amendment of tax return during... (opens in a new tab)
s.012 After section 55 of TCMA insert— Assessment in relation to... (opens in a new tab)
s.013 In section 56 of TCMA (references to “WRA assessment”), for... (opens in a new tab)
s.014 In section 57 of TCMA (references to the “taxpayer”), in... (opens in a new tab)
s.015 (1) Section 58 of TCMA (conditions for making WRA assessments)... (opens in a new tab)
s.016 (1) Section 59 of TCMA (time limits for WRA assessments)... (opens in a new tab)
s.017 In section 81D of TCMA (definitions relating to the general... (opens in a new tab)
s.018 (1) Section 84 of TCMA (meaning of “tax position”) is... (opens in a new tab)
s.019 After section 84 of TCMA insert— Meaning of “prejudice to... (opens in a new tab)
s.020 In section 93 (power to obtain contact details for debtors),... (opens in a new tab)
s.021 In section 100 of TCMA (taxpayer notices following a tax... (opens in a new tab)
s.022 In section 117 of TCMA (overview of Part 5), in... (opens in a new tab)
s.023 In the heading to Chapter 2 of Part 5 of... (opens in a new tab)
s.024 In section 122 of TCMA (penalty for failure to pay... (opens in a new tab)
s.025 After section 122A of TCMA insert— Penalty for failure to... (opens in a new tab)
s.026 (1) Section 126 of TCMA (reasonable excuse for failure to... (opens in a new tab)
s.027 (1) Section 127 of TCMA (assessment of penalties under Chapter... (opens in a new tab)
s.028 (1) Section 128 of TCMA (time limit for assessment of... (opens in a new tab)
s.029 In section 129 of TCMA (penalty for inaccuracy in document... (opens in a new tab)
s.030 In section 132 of TCMA (penalty for deliberate inaccuracy in... (opens in a new tab)
s.031 In section 133 of TCMA (penalty for failure to notify... (opens in a new tab)
s.032 (1) Section 135 of TCMA (potential lost revenue: normal rule)... (opens in a new tab)
s.033 In section 136 of TCMA (potential lost revenue: multiple errors),... (opens in a new tab)
s.034 In section 139 of TCMA (reduction in penalty under Chapter... (opens in a new tab)
s.035 In section 141 of TCMA (assessment of penalties under Chapter... (opens in a new tab)
s.036 (1) Section 151 of TCMA (tax-related penalty for failure to... (opens in a new tab)
s.037 After section 157A of TCMA insert— Late payment interest on... (opens in a new tab)
s.038 In section 158 of TCMA (late payment interest: supplementary, in... (opens in a new tab)
s.039 In section 160 of TCMA (late payment interest start date:... (opens in a new tab)
s.040 (1) Section 161 of TCMA (repayment interest on amounts payable... (opens in a new tab)
s.041 In section 164 of TCMA (meaning of “relevant amount” in... (opens in a new tab)
s.042 (1) Section 169 of TCMA (proceedings in magistrates’ court) is... (opens in a new tab)
s.043 In section 172 of TCMA (appealable decisions), in subsection (2),... (opens in a new tab)
s.044 In the heading to Chapter 3A of Part 8 of... (opens in a new tab)
s.045 After section 181I insert— Application of this Chapter to amounts... (opens in a new tab)
s.046 In section 183A of TCMA (suspension of repayment pending further... (opens in a new tab)
s.047 In section 192 of TCMA (interpretation), in subsection (2), insert... (opens in a new tab)
s.048 In section 193 of TCMA (index of defined expressions), insert... (opens in a new tab)

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.