{
  "url": "https://openlegislation.uk/government-of-wales-act-2006/section-116N",
  "json_url": "https://openlegislation.uk/government-of-wales-act-2006/section-116N.json",
  "legislation": "ukpga/2006/32",
  "legislation_title": "Government of Wales Act 2006",
  "legislation_url": "https://openlegislation.uk/government-of-wales-act-2006",
  "path": "section/116N",
  "kind": "section",
  "number": "116N",
  "heading": "Tax on disposals to landfill",
  "text": "(1) A tax charged on disposals to landfill made in Wales is a devolved tax.\n(2) A disposal is a disposal to landfill if—\n(a) it is a disposal of material as waste, and\n(b) it is made by way of landfill.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 4A Ch. 4 inserted (17.2.2015) by Wales Act 2014 (c. 29), ss. 18(1), 29(2)(b)(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2006/32/section/116N",
    "retrieved_at": "2026-10-29T09:14:12.769607+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}