Section 116N Tax on disposals to landfillF1
(1)
A tax charged on disposals to landfill made in Wales is a devolved tax.
(2)
A disposal is a disposal to landfill if—
(a)
it is a disposal of material as waste, and
(b)
it is made by way of landfill.
Annotations
Textual amendments
- F1
Pt. 4A Ch. 4 inserted (17.2.2015) by Wales Act 2014 (c. 29), ss. 18(1), 29(2)(b)(3)
Notes on Part 4A
Textual amendments
- F1
Pt. 4A inserted (17.2.2015) by Wales Act 2014 (c. 29), ss. 6(2), 29(2)(b)(3)