{
  "url": "https://openlegislation.uk/landfill-disposals-tax-administration-wales-regulations-2018/regulation-13",
  "json_url": "https://openlegislation.uk/landfill-disposals-tax-administration-wales-regulations-2018/regulation-13.json",
  "legislation": "wsi/2018/101",
  "legislation_title": "The Landfill Disposals Tax (Administration) (Wales) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/landfill-disposals-tax-administration-wales-regulations-2018",
  "path": "regulation/13",
  "kind": "regulation",
  "number": "13",
  "heading": "Interpretation of this Part",
  "text": "(1) In this Part—\n“claim” (“hawliad”) means a claim in accordance with this Part for an amount of customer insolvency credit;\n“claimant” (“hawlydd”) means a person who makes a claim;\n“customer” (“cwsmer”), in relation to a taxable disposal, means the person for whom the disposal is made;\n“landfill invoice” (“anfoneb dirlenwi”) has the meaning given in section 41(8) of LDTA.\n(2) References in this Part to a payment from a customer include a payment from another person acting on behalf of the customer.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2018/101/regulation/13",
    "retrieved_at": "2026-10-28T23:24:15.017039+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."
}