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You are here: BAILII >> Databases >> Statutory Instruments made by the National Assembly for Wales >> The Landfill Disposals Tax (Wales) Act 2017 (Commencement No. 2) Order 2018 No. 35 (W. 11) (C. 6) URL: https://www.bailii.org/wales/legis/num_reg/2018/wsi_201835_en_1.html |
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Welsh Statutory Instruments
Landfill Tax, Wales
Made
11 January 2018
1.-(1) The title of this Order is the Landfill Disposals
Tax (
Wales)
Act 2017 (
Commencement
No. 2) Order 2018.
(2) In this Order, "the Act" ("y Ddeddf")
means the Landfill
Disposals
Tax (
Wales)
Act 2017.
2. The appointed day
for
the
following
provisions of the Act
coming
into
force
is 25 January 2018-
(a)section 8(4) (definitions
in relation to landfill site activities);
(b)section 20(3) to (6) (application for
approval to use an alternative method to
determine
the
weight
of the material in a taxable
disposal);
class="LegClearFix
LegP3Container">(c)section 21(1) to (5) and (7) (application
for
approval to apply a
water
discount);
class="LegClearFix
LegP3Container">(d)sections 24 to 26 (reviews and appeals relating to method
for
determining
weight
of material, power to modify provision relating to taxable
weight
of material and reliefs: general);
(e)section 29(2) and (3) (approval for
site restoration);
(f)section 30 (site restoration: procedure for
approval);
(g)section 31 (site restoration: variation of approval);
(h)section 34 (register of persons who
carry
out taxable operations);
(i)section 35(2) to (5) (application for
registration);
(j)section 36 (changes
and
corrections
of information);
(k)section 37(5) and (6) (cancellation
of registration);
(l)section 38 (reviews and appeals relating to registration);
(m)section 39(5) to (8) (accounting periods);
(n)section 40 (power to vary accounting period or filing
date);
(o)section 43(2) (landfill disposals
tax summary);
(p)section 55 (designation
of non-
disposal
area);
(q)section 57(3) (non-disposal
area records);
(r)section 58 (reviews and appeals relating to designation
of non-
disposal
areas);
(s)section 59 (powers of inspection);
(t)section 66 (penalty for
failure
to
comply
with
other requirements relating to registration);
(u)section 67 (assessment of penalty under section 66);
(v)sections 70 to 72 (payment of penalties, double
jeopardy and liability of personal representatives);
(w)Chapter
6 (special
cases)
of Part 5 (supplementary provision), except
for
sections 85 to 87;
(x)section 90 (minor and consequential
amendments to the Tax
Collection
and Management (
Wales)
Act 2016(2)) in so
far
as it relates to the paragraphs of Schedule 4 referred to in paragraph (z);
(y)Schedule 2 (contents
of register); and
(z)in Schedule 4 (minor and consequential
amendments to the Tax
Collection
and Management (
Wales)
Act 2016)––
(i)paragraphs 4 to 8;
(ii)paragraph 16; and
(iii)paragraphs 18 to 20.
3. Any provision of the Act to the extent that it has not been commenced
before 1 April 2018,
comes
into
force
on that
date.
Mark Drakeford
class="LegJobTitle">Cabinet
Secretary
for
Finance,
one of the
Welsh
Ministers
11 January 2018
(This note is not part of the Order)
This Order is the second commencement
order made by the
Welsh
Ministers under the Landfill
Disposals
Tax (
Wales)
Act 2017 ("the Act").
Article 2 of this Order brings certain
provisions of the Act into
force
on 25 January 2018. These provisions enable various applications to be made to the
Welsh
Revenue Authority ("
WRA")
and provide
WRA
with
the ability to approve these applications prior to the
collection
of landfill
disposals
tax. Relevant appeal and penalty provisions are also being
commenced
on this
date.
class="LegExpNoteText"
style="text-indent: 1em; ">Article 3 of this Order brings into
force
on 1 April 2018 any provision of the Act to the extent that it has not already been
commenced
before this
date.
(This note is not part of the Order)
The following
provisions of the Act have been brought into
force
by
commencement
order made before the
date
of this Order.
Provision | ![]() ![]() ![]() | ![]() ![]() ![]() ![]() ![]() |
---|---|---|
Section 14(3) and (6) (partially) | 18 October 2017 | 2017/955 (![]() ![]() ![]() ![]() |
Section 17 | 18 October 2017 | 2017/955 (![]() ![]() ![]() ![]() |
Section 33 | 18 October 2017 | 2017/955 (![]() ![]() ![]() ![]() |
Section 41(9) | 18 October 2017 | 2017/955 (![]() ![]() ![]() ![]() |
Section 46(4) | 18 October 2017 | 2017/955 (![]() ![]() ![]() ![]() |
Section 54 | 18 October 2017 | 2017/955 (![]() ![]() ![]() ![]() |
Section 60 | 8 November 2017 | 2017/955 (![]() ![]() ![]() ![]() |
Section 87 | 18 October 2017 | 2017/955 (![]() ![]() ![]() ![]() |
Section 91 | 18 October 2017 | 2017/955 (![]() ![]() ![]() ![]() |
Section 92 | 8 November 2017 | 2017/955 (![]() ![]() ![]() ![]() |
See also section 97(1) of the Act for
provisions that
came
into
force
on 8 September 2017 (the
day
after the
day
on
which
the Act received Royal Assent).
2017 anaw 3.
2016 anaw 6.