{
  "url": "https://openlegislation.uk/landfill-disposals-tax-administration-wales-regulations-2018/schedule/paragraph-15",
  "json_url": "https://openlegislation.uk/landfill-disposals-tax-administration-wales-regulations-2018/schedule/paragraph-15.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": "schedule/paragraph/15",
  "kind": "paragraph",
  "number": "15",
  "heading": null,
  "text": "(1) Section 58 of TCMA (conditions for making WRA assessments) is amended as follows.\n(2) In subsection (1), in paragraph (a)—\n(a) for “three” substitute “four”;\n(b) for “and (3A)” substitute “, (3A) and (3B)”.\n(3) After subsection (3A) insert—\n“(3B) The fourth case is where WRA has come to the view that a situation described in section 55A has arisen.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 58 was amended by the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (“LTTA”), Schedule 23, paragraph 18."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/15",
    "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."
}