Landfill Disposals Tax (Wales) Act 2017

Legislation Crest

E+W

Landfill Disposals Tax (Wales) Act 2017

2017 anaw 3

An Act of the National Assembly for Wales to make provision about the taxation of disposals of material as waste by way of landfill; and for connected purposes.

[7 September 2017]

Having been passed by the National Assembly for Wales and having received the assent of Her Majesty, it is enacted as follows:

PART 1 E+WOVERVIEW

1Overview of ActE+W

(1)This Part provides an overview of this Act.

(2)Part 2—

(a)makes provision for a tax (landfill disposals tax) to be charged on taxable disposals,

(b)explains what a taxable disposal is, and

(c)makes provision about disposals that are exempted from the tax.

(3)Part 3 makes provision about how the tax is to be charged on taxable disposals made at authorised landfill sites. It includes provision about—

(a)the persons on whom the tax is chargeable,

(b)how the amount of tax chargeable on a taxable disposal is to be calculated,

(c)taxable disposals for which relief from the tax may be claimed,

(d)registration and accounting requirements, and

(e)payment, recovery and repayment of the tax.

(4)Part 4 makes provision about how the tax is to be charged on taxable disposals made at places other than authorised landfill sites. It includes provision about—

(a)how the amount of tax chargeable on a taxable disposal is to be calculated,

(b)the persons on whom the tax may be charged,

(c)the procedure by which tax is charged on a person,

(d)payment of the tax, and

(e)late payment interest on unpaid tax.

(5)Part 5 makes supplementary provision in connection with the tax. It includes provision—

(a)enabling regulations to be made about circumstances in which a person is to be entitled to credit in respect of the tax,

(b)about the creation of non-disposal areas within authorised landfill sites,

(c)about the inspection of premises and information sharing,

(d)about penalties,

(e)about the application of the provisions of this Act and the Tax Collection and Management (Wales) Act 2016 (anaw 6) in special cases (for example, in the case of corporate groups, partnerships and unincorporated associations), and

(f)about other miscellaneous matters.

(6)Part 5 also makes provision for a Landfill Disposals Tax Communities Scheme.

(7)Part 6 contains provision that applies generally for the purposes of this Act (including provision about the interpretation of this Act).

PART 2 E+WTHE TAX AND TAXABLE DISPOSALS

CHAPTER 1E+WLANDFILL DISPOSALS TAX

2The taxE+W

CHAPTER 2E+WTAXABLE DISPOSALS

3Taxable disposalsE+W

4Disposal of material by way of landfillE+W

5Authorised landfill sites and environmental permitsE+W

6Disposal of material as wasteE+W

7Disposal of material as waste: person responsible for disposalE+W

8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

CHAPTER 3E+WEXEMPT DISPOSALS

9Exemptions: generalE+W

10Multiple disposals of material at same siteE+W

11Pet cemeteriesE+W

12Power to modify exemptionsE+W

PART 3 E+WTAXABLE DISPOSALS MADE AT AUTHORISED LANDFILL SITES

CHAPTER 1E+WPERSONS CHARGEABLE TO TAX

13Persons chargeable to taxE+W

CHAPTER 2E+WTAX CHARGEABLE ON TAXABLE DISPOSALS

Calculation of tax chargeableE+W

14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Qualifying materials and qualifying mixtures of materialsE+W

15Qualifying materialE+W
16Qualifying mixtures of materialsE+W
17Qualifying mixture of materials: finesE+W

Taxable weight of materialE+W

18Taxable weight of material in taxable disposalE+W
19Calculation of taxable weight of material by operatorE+W
20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
22Calculation of taxable weight of material by WRAE+W
23Calculation of taxable weight of material by WRA: cases of non-complianceE+W
24Reviews and appeals relating to method for determining weight of materialE+W
25Power to modify provision relating to taxable weight of materialE+W

CHAPTER 3E+WRELIEF FROM TAX

26Reliefs: generalE+W

27Material removed from bed of river, sea or other waterE+W

28Material resulting from mining and quarryingE+W

29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

30Site restoration work: procedure on application for approvalE+W

31Site restoration work: variation of approvalE+W

32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

33Power to modify reliefsE+W

CHAPTER 4E+WTAX COLLECTION AND MANAGEMENT

RegistrationE+W

34Register of persons who carry out taxable operationsE+W
35. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
36Changes and corrections of informationE+W
37. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
38Reviews and appeals relating to registrationE+W

Accounting for taxE+W

39. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
40Power to vary accounting period or filing dateE+W
41. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Payment, recovery and repayment of taxE+W

42Payment of taxE+W
43. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
44Postponement of recoveryE+W
45No requirement to discharge or repay tax unless all tax paidE+W

PART 4 E+WTAXABLE DISPOSALS MADE AT PLACES OTHER THAN AUTHORISED LANDFILL SITES

CHAPTER 1E+WTAX CHARGEABLE ON TAXABLE DISPOSALS

46. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

CHAPTER 2E+WPROCEDURE FOR CHARGING TAX

47The charging conditionE+W

48Power to issue preliminary noticeE+W

49Power to issue charging notice after issuing preliminary noticeE+W

50Power to issue charging notice without issuing preliminary noticeE+W

51Payment of taxE+W

52Power to make further provisionE+W

53Late payment interestE+W

PART 5 E+WSUPPLEMENTARY PROVISION

CHAPTER 1E+WCHAPTER 1

54Power to make provision for tax creditsE+W

CHAPTER 2E+WNON-DISPOSAL AREAS

55Designation of non-disposal areaE+W

56Duties of operator in relation to non-disposal areaE+W

57. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

58Reviews and appeals relating to designation of non-disposal areasE+W

CHAPTER 3E+WINVESTIGATION AND INFORMATION

59Powers of inspectionE+W

60. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

CHAPTER 4E+WPENALTIES UNDER THIS ACT

Penalties relating to calculation of taxable weight of materialE+W

61Penalty for failure to determine weight properlyE+W
62Penalty for applying water discount incorrectlyE+W
63Assessment of penalties under sections 61 and 62E+W

Penalties relating to registrationE+W

64Penalties for carrying out taxable operations without being registeredE+W
65Reasonable excuse for non-complianceE+W
66Penalty for failure to comply with other requirements relating to registrationE+W
67Assessment of penalties under sections 64 and 66E+W

Penalties relating to non-disposal areasE+W

68Penalties relating to non-disposal areasE+W
69Assessment of penalties under section 68E+W

GeneralE+W

70Payment of penaltiesE+W
71Double jeopardyE+W
72Liability of personal representativesE+W
73Power to make regulations about penaltiesE+W

CHAPTER 5E+WADDITIONAL PENALTIES UNDER THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016

74Penalties for multiple failures to make tax returnsE+W

75Penalty for failure to pay tax on timeE+W

76Penalties for multiple failures to pay tax on timeE+W

CHAPTER 6E+WSPECIAL CASES

Corporate groupsE+W

77. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
78Conditions for designation as member of groupE+W
79Variation or cancellation of designationE+W
80Reviews and appeals relating to designation of groups of companiesE+W
81Power to make further provision about designation of groups of companiesE+W

Partnerships and unincorporated bodiesE+W

82Registration of partnerships and unincorporated bodies and changes in membershipE+W
83. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
84Power to make further provision about partnerships and unincorporated bodiesE+W

Change in persons carrying on landfill businessE+W

85Death, incapacity and insolvencyE+W
86Power to make further provision about death, incapacity and insolvencyE+W
87Power to make provision about transfers of businesses as going concernsE+W

CHAPTER 7E+WMISCELLANEOUS

Further provision relating to the taxE+W

88Adjustment of contractsE+W
89Power to impose secondary liability on controllers of authorised landfill sitesE+W
90. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
91Welsh Ministers' exercise of powers and duties under this ActE+W

Landfill Disposals Tax Communities SchemeE+W

92Landfill Disposals Tax Communities SchemeE+W

PART 6 E+WFINAL PROVISIONS

93Power to make consequential and transitional etc. provisionE+W

(1)Regulations may make—

(a)any incidental, consequential or supplemental provision, or

(b)any transitional, transitory or saving provision,

that the Welsh Ministers think appropriate for the purposes of, in connection with, or for giving full effect to, any provision contained in or made under this Act.

(2)Regulations under this section may amend, revoke or repeal any enactment (including any enactment contained in or made under this Act).

(3)In this section, “enactment” means an enactment (whenever enacted or made) which is, or is contained in—

(a)an Act of Parliament,

(b)an Act or a Measure of the National Assembly for Wales, or

(c)subordinate legislation (within the meaning of the Interpretation Act 1978 (c. 30)) made under—

(i)an Act of Parliament, or

(ii)an Act or a Measure of the National Assembly for Wales.

94Regulations under this Act: generalE+W

(1)Regulations under this Act are to be made by the Welsh Ministers.

(2)A power to make regulations under this Act—

(a)is exercisable by statutory instrument;

(b)includes power to make different provision for different purposes.

(3)A statutory instrument containing only regulations within subsection (4) is subject to annulment in pursuance of a resolution of the National Assembly for Wales.

(4)Regulations are within this subsection if they are—

(a)regulations made under section 16(3) (maximum percentage of non-qualifying materials to be contained in a qualifying mixture of materials),

(b)regulations made under section 41(9) (contents of landfill invoice), or

(c)regulations made under section 93 which meet the condition in subsection (5).

(5)The condition is that the Welsh Ministers are satisfied that the regulations do not make any provision that may—

(a)cause the amount of tax chargeable on a taxable disposal to be greater than the amount that would otherwise be chargeable on the disposal, or

(b)cause tax to be chargeable where no tax would otherwise be chargeable.

(6)Any other statutory instrument containing regulations under this Act, other than one to which section 95 applies, may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, the National Assembly for Wales.

95Regulations changing tax ratesE+W

(1)This section applies to a statutory instrument containing only—

(a)the second or subsequent regulations made under—

(i)section 14(3) (standard rate of tax);

(ii)section 14(6) (lower rate of tax);

(iii)section 46(4) (unauthorised disposals rate of tax);

(b)regulations made under section 93 which make provision that the Welsh Ministers think appropriate for the purposes of, in connection with, or for giving full effect to, any provision contained in regulations within paragraph (a).

(2)The statutory instrument must be laid before the National Assembly for Wales.

(3)If the instrument is not approved by resolution of the National Assembly for Wales during the period of 28 days beginning with the day on which the instrument is made, the regulations cease to have effect at the end of that period.

(4)But if—

(a)the National Assembly for Wales votes on a motion for a resolution to approve the instrument before the last day of that period, and

(b)the motion is not passed,

the regulations cease to have effect at the end of the day on which the vote takes place.

(5)If—

(a)regulations cease to have effect by virtue of subsection (3) or (4),

(b)a taxable disposal was made at a time when the regulations were in force, and

(c)the amount of tax chargeable on the disposal by virtue of the regulations is greater than the amount that would otherwise have been chargeable,

the regulations are to be treated as never having had effect in relation to that disposal.

(6)In calculating the period of 28 days mentioned in subsections (3) and (4), no account is to be taken of any period during which the National Assembly for Wales is—

(a)dissolved, or

(b)in recess for more than 4 days.

96InterpretationE+W

(1)In this Act—

  • accounting period” (“cyfnod cyfrifyddu”) has the meaning given by section 39(5);

  • authorised landfill site” (“safle tirlenwi awdurdodedig”) has the meaning given by section 5(1);

  • enactment relating to the tax” (“deddfiad sy'n ymwneud â'r dreth”) means—

    (a)

    this Act and regulations made under it;

    (b)

    TCMA and regulations made under it, as they apply in relation to the tax;

  • environmental permit” (“trwydded amgylcheddol”) has the meaning given by section 5(2);

  • filing date” (“dyddiad ffeilio”), in relation to a tax return, has the meaning given by section 39(4);

  • land” (“tir”) includes land covered by water where the land is above the low water mark of ordinary spring tides;

  • landfill business” (“busnes tirlenwi”) means a business, or a part of a business, in the course of which a person carries out taxable operations;

  • landfill disposal” (“gwarediad tirlenwi”) means a disposal of material—

    (a)

    by way of landfill, and

    (b)

    as waste;

  • landfill disposal area” (“man gwarediadau tirlenwi”) means an area of a landfill site where landfill disposals are made, or where such disposals have been or will be made;

  • landfill site” (“safle tirlenwi”) means—

    (a)

    an authorised landfill site, or

    (b)

    any other land where landfill disposals are made;

  • landfill site activity” (“gweithgarwch safle tirlenwi”) means receiving, keeping, sorting, using, treating, recovering or doing anything else with material at a landfill site;

  • LTTA” (“DTTT”) means the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1);

  • material” (“deunydd”) means material of all kinds, including objects, substances and products of all kinds;

  • non-disposal area” (“man nad yw at ddibenion gwaredu”) means an area designated under section 55;

  • notice” (“hysbysiad”) means notice in writing;

  • operator” (“gweithredwr”), in relation to an authorised landfill site, has the meaning given by section 7(4);

  • partnership” (“partneriaeth”) means—

    (a)

    a partnership within the Partnership Act 1890 (c. 39),

    (b)

    a limited partnership registered under the Limited Partnerships Act 1907 (c. 24), or

    (c)

    a partnership or entity of a similar character formed under the law of a country or territory outside the United Kingdom;

  • qualifying material” (“deunydd cymwys”) has the meaning given by section 15;

  • qualifying mixture of materials” (“cymysgedd cymwys o ddeunyddiau”) has the meaning given by section 16;

  • the register” (“y gofrestr”) means the register kept under section 34;

  • registered” (“cofrestredig”) means registered under section 35 and “registration” (“cofrestru”) means registration under that section;

  • restoration work” (“gwaith adfer”) has the meaning given by section 8(4);

  • tax” (“treth”) means landfill disposals tax;

  • tax return” (“ffurflen dreth”) means a tax return that a person is required to make under section 39;

  • TCMA” (“DCRhT”) means the Tax Collection and Management (Wales) Act 2016 (anaw 6);

  • the tribunal” (“y tribiwnlys”) means—

    (a)

    the First-tier Tribunal, or

    (b)

    where determined by or under Tribunal Procedure Rules, the Upper Tribunal;

  • unincorporated body” (“corff anghorfforedig”) does not include a partnership;

  • WRA” (“ACC”) means the Welsh Revenue Authority.

(2)In this Act—

(a)references to a disposal of material by way of landfill are to be interpreted in accordance with section 4;

(b)references to a disposal of material as waste are to be interpreted in accordance with section 6 (and see also section 7);

(c)references to a specified landfill site activity are to be interpreted in accordance with section 8;

(d)references to a person carrying out taxable operations are to be interpreted in accordance with section 34(2).

(3)For the purposes of this Act, an appeal is finally determined when—

(a)it has been determined, and

(b)there is no further possibility of the determination being varied or set aside (disregarding any power to grant permission to appeal out of time).

(4)For the purposes of this Act, a description may be framed by reference to any matters or circumstances whatsoever.

97Coming into forceE+W

(1)Part 1 (overview) and this Part come into force on the day after the day on which this Act receives Royal Assent.

(2)The other provisions of this Act come into force on a day appointed by the Welsh Ministers in an order made by statutory instrument.

(3)An order under subsection (2) may appoint different days for different purposes.

98Short titleE+W

The short title of this Act is the Landfill Disposals Tax (Wales) Act 2017.

(introduced by section 15)

SCHEDULE 1E+WQUALIFYING MATERIAL: SPECIFIED MATERIALS AND CONDITIONS

GeneralE+W

1E+WThe Table sets out—

(a)in the second column, the materials that are specified for the purposes of requirement 1 in section 15;

(b)in the third column, the conditions (if any) that apply in respect of the materials for the purposes of requirement 2 in that section.

TABLE

Group Materials Conditions
1 Rocks and soil Naturally occurring
2 Ceramic or concrete material
3 Minerals Processed or prepared
4 Furnace slags
5 Ash
6 Low activity inorganic compounds
7 Calcium sulphate

1The environmental permit relating to the site at which the material is disposed of authorises landfill disposals of non-hazardous waste only.

2The material is disposed of in a cell that does not contain any biodegradable waste.

8 Calcium hydroxide and brine Disposed of in a brine cavity

InterpretationE+W

2E+WThe Table is to be interpreted in accordance with the following paragraphs of the Schedule.

3E+WThe material in Group 1 comprises only—

(a)rock;

(b)clay;

(c)sand;

(d)gravel;

(e)sandstone;

(f)limestone;

(g)crushed stone;

(h)china clay;

(i)construction stone;

(j)stone from the demolition of buildings or structures;

(k)slate;

(l)sub-soil;

(m)silt;

(n)dredgings.

4E+WThe material in Group 2 comprises only—

(a)glass, including fritted enamel;

(b)ceramics, including bricks, bricks and mortar, tiles, clay ware, pottery, china and refractories;

(c)concrete, including reinforced concrete blocks, breeze blocks and aircrete blocks.

5E+WThe material in Group 2 does not include—

(a)glass fibre or glass-reinforced plastic;

(b)concrete plant washings.

6E+WThe material in Group 3 comprises only—

(a)moulding sands, including used foundry sand;

(b)clays, including moulding clays and clay absorbents (including Fuller's earth and bentonite);

(c)mineral absorbents;

(d)man-made mineral fibres, including glass fibres;

(e)silica;

(f)mica;

(g)mineral abrasives.

7E+WThe material in Group 3 does not include—

(a)moulding sands containing organic binders;

(b)man-made mineral fibres made from—

(i)glass-reinforced plastic, or

(ii)asbestos.

8E+WThe material in Group 4 comprises only—

(a)vitrified wastes and residues from the thermal processing of minerals where the wastes or residues are both fused and insoluble;

(b)slag from waste incineration.

9E+WThe material in Group 5 comprises only fly ash and bottom ash from—

(a)wood or waste combustion, or

(b)coal or petroleum coke combustion (including fly ash and bottom ash produced when coal or petroleum coke is burnt together with biomass).

10E+WThe material in Group 5 does not include fly ash from—

(a)sewage sludge, or

(b)municipal, clinical or hazardous waste incinerators.

11E+WThe material in Group 6 comprises only—

(a)calcium based reaction wastes from titanium dioxide production;

(b)calcium carbonate;

(c)magnesium carbonate;

(d)magnesium oxide;

(e)magnesium hydroxide;

(f)iron oxide;

(g)ferric hydroxide;

(h)aluminium oxide;

(i)aluminium hydroxide;

(j)zirconium dioxide.

12E+WGroup 7 includes calcium sulphate, gypsum and calcium sulphate based plasters but does not include plasterboard.

13E+WIn the third column of the Table, “non-hazardous waste” means waste that is not hazardous waste within the meaning of Directive 2008/98/EC of the European Parliament and of the Council of 18 November 2008 on waste.

(introduced by section 34(3))

SCHEDULE 2E+WCONTENTS OF REGISTER

General informationE+W

1E+WA person's entry in the register must contain the following information—

(a)the person's name;

(b)any trading name used by the person;

(c)a statement of whether the registered person is a body corporate, an individual, a partnership or an unincorporated body;

(d)the person's business address;

(e)the address or description of each authorised landfill site of which the person is the operator;

(f)the registration number assigned to the person by WRA.

Representative members of corporate groups: additional information about groupE+W

2E+WIf a registered person is the representative member of a group of bodies corporate designated under section 77, the person's entry in the register must include—

(a)a statement of that fact;

(b)the name and business address of every other body corporate that is a member of the group;

(c)the address or description of each authorised landfill site of which any member of the group is the operator;

(d)the name and business address of any body corporate or individual who is not a member of the group but who (either alone or in partnership) controls all of its members (see section 78).

Partnerships and unincorporated bodies: additional information about membersE+W

3E+WWhere a partnership or unincorporated body is registered in the name of the partnership or body, its entry in the register must include the name and address of each of its members.

InterpretationE+W

4E+WFor the purposes of this Schedule, the business address of a body corporate, partnership or unincorporated body is the address of its registered or principal office.

(introduced by section 41(8))

SCHEDULE 3E+WCONTENTS OF LANDFILL INVOICE

1E+WA landfill invoice must contain the following information—

(a)an identifying number;

(b)the date on which the invoice is issued;

(c)the name and address of the person issuing the invoice;

(d)the registration number assigned to that person by WRA;

(e)the name and address of the person to whom the invoice is issued;

(f)the date on which the taxable disposal is made;

(g)a description of the material in the taxable disposal;

(h)the rate of tax chargeable on the material in the taxable disposal;

(i)the taxable weight of the material in the taxable disposal;

(j)any discount applied under section 19(3) in respect of water present in the material;

(k)any relief claimed in relation to the taxable disposal;

(l)the amount of tax chargeable on the taxable disposal;

(m)the total amount of consideration payable in respect of the invoice.

2E+WWhere a landfill invoice is issued in respect of more than one taxable disposal, it must show, in respect of each taxable disposal, the information specified in paragraph 1(f) to (l).

(introduced by section 90)

SCHEDULE 4E+WMINOR AND CONSEQUENTIAL AMENDMENTS TO THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016

1E+WTCMA is amended as follows.

2E+WIn section 39 (preservation of information etc.) (as amended by paragraph 7 of Schedule 23 to LTTA)—

(a)the existing text becomes subsection (1);

(b)after that subsection insert—

(2)But this is subject to any requirement specified under section 21(7) (water discount record) or 43(2) (landfill disposals tax summary) of LDTA.

3E+WIn section 40 (meaning of “filing date”) (as amended by paragraph 9 of Schedule 23 to LTTA), for the words from “, in relation to” to the end substitute

(a)in relation to a tax return for land transaction tax, is the day by which the return is required to be made under LTTA;

(b)in relation to a tax return for landfill disposals tax, has the meaning given by section 39(4) of LDTA.

4E+WIn section 104 (carrying out inspections under section 103: further provision)—

(a)in the heading, after “103” insert “ , 103A or 103B ”;

(b)in subsection (1), after “103,” insert “ 103A or 103B, ”;

(c)in subsection (2), omit “business”.

5E+WIn section 105 (carrying out inspections under section 103: use of equipment and materials)—

(a)in the heading, after “103” insert “ , 103A or 103B ”;

(b)in subsection (1), for “103 onto the business” substitute “ 103, 103A or 103B onto the ”;

(c)after subsection (6) insert—

(7)References in this section to a notice issued under section 103(3)(b)(i) include a notice issued under that provision as applied by sections 103A(4) and 103B(5).

6E+WIn section 107 (producing authorisation to carry out inspections), after “103” insert “ , 103A, 103B ”.

7E+WIn section 108 (approval of tribunal for inspection)—

(a)in subsection (1)(a), after “103“ insert “ , 103A, 103B ”;

(b)in subsection (1)(b), after “103” insert “ , 103A or 103B ”;

(c)in subsection (2), after “103” insert “ , 103A or 103B ”;

(d)in subsection (4), for the words from “103” to the end of paragraph (a) (but not including the “and” after that paragraph) substitute “103, 103A or 103B only if—

(a)it is satisfied that the applicable requirement is met,;

(e)after subsection (4) insert—

(4A)The applicable requirement is—

(a)in the case of an inspection of a person's business premises under section 103, that WRA has grounds for believing that the inspection of the premises is required for the purpose of checking the person's tax position;

(b)in the case of an inspection of a person's business premises under section 103A, that WRA has grounds for believing that the conditions set out in subsections (2) and (3) of that section are met;

(c)in the case of an inspection of premises under section 103B, that WRA has grounds for believing the matters set out in subsection (1) of that section.

8E+WIn section 111 (interpretation of Chapter 4)—

(a)the existing text becomes subsection (1);

(b)after that subsection insert—

(2)For the purposes of the definition of “premises” in subsection (1) as it applies in relation to landfill disposals tax, “land” includes material (within the meaning of LDTA) that WRA has grounds for believing has been deposited on the surface of land or on a structure set into the surface, or under the surface of land.

9E+WIn section 118 (penalty for failure to make tax return on or before filing date) (as amended by paragraph 39 of Schedule 23 to LTTA)—

(a)the existing provision becomes subsection (1);

(b)after that subsection insert—

(2)But see section 118A for an exception to the rule above.

10E+WIn section 121 (reduction in penalty for failure to make tax return: disclosure), in subsection (1), after “section 118,” insert “ 118A, ”.

11E+WIn section 122 (penalty for failure to pay tax on time) (as substituted by paragraph 42 of Schedule 23 to LTTA)—

(a)after subsection (2) insert—

(2A)But see section 122ZA for an exception to the rule in subsection (1).;

(b)in subsection (3), for “section 122A” substitute “ sections 122ZA and 122A ”.

12E+WIn section 122A (further penalties for continuing failure to pay devolved tax) (inserted by paragraph 42 of Schedule 23 to LTTA), in subsection (1), after “section 122” insert “ or 122ZA ”.

13E+WIn section 126 (reasonable excuse for failure to make tax return or pay tax) (as amended by paragraph 45 of Schedule 23 to LTTA), in subsection (2), for “section 122 or 122A” substitute “ sections 122 to 122A ”.

14E+WIn section 127 (assessment of penalties) (as amended by paragraph 46 of Schedule 23 to LTTA)—

(a)in subsection (5), after “section 122” insert “ , 122ZA ”;

(b)in subsection (6), after “section 122” insert “ , 122ZA ”.

15E+WIn section 157A (late payment interest on penalties) (inserted by paragraph 58 of Schedule 23 to LTTA), in subsection (1), for “required to be paid under Part 5 of this Act” substitute “ relating to devolved tax ”.

16E+WIn section 172 (appealable decisions) (as amended by paragraph 62 of Schedule 23 to LTTA), after subsection (2) insert—

(2A)In subsection (2), “operator”, “authorised landfill site”, “registration” and “non-disposal area” have the same meanings as in LDTA.

17E+WIn section 182 (payment of penalties in the event of a review or appeal) (as amended by paragraph 64 of Schedule 23 to LTTA)—

(a)in subsection (2), for “section 154” substitute “ the normal penalty payment date ”;

(b)in subsection (4), in paragraph (a), for “section 154” substitute “ the normal penalty payment date ”;

(c)after subsection (6) insert—

(7)In this section, the “normal penalty payment date” means the date by which a penalty must be paid under—

(a)section 154, or

(b)section 70 of LDTA.

18E+WIn section 190 (issue of notices by WRA) (as amended by paragraph 68 of Schedule 23 to LTTA), in subsection (9)(a), after “103(4) or 105(3)” insert “ (including any notice provided under section 103(4) as applied by sections 103A(4) and 103B(5)) ”.

19E+WIn section 192 (interpretation) (as amended by paragraph 70 of Schedule 23 to LTTA)—

(a)in subsection (2), insert at the appropriate places—

landfill disposals tax” (“treth gwarediadau tirlenwi”) has the same meaning as in LDTA;;

LDTA” (“DTGT”) means the Landfill Disposals Tax (Wales) Act 2017 (anaw 3);;

(b)in that subsection, in the definition of “the Welsh Tax Acts”—

(i)omit the “and” after paragraph (a);

(ii)at the end of paragraph (b) insert , and

(c)LDTA.

20E+WIn section 193 (index of defined expressions) (as amended by paragraph 71 of Schedule 23 to LTTA), in Table 1, insert at the appropriate places—

Landfill disposals tax (“treth gwarediadau tirlenwi”) section 192(2)
LDTA (“DTGT”) section 192(2)