# The Landfill Disposals Tax (Wales) Act 2017 (Commencement No. 1) Order 2017, Note: Explanatory note


(This note is not part of the Order)
This Order is the first commencement order made by the Welsh Ministers under the Landfill Disposals Tax (Wales) Act 2017 (“the Act”).
The Act received Royal Assent on 7 September 2017 and Parts 1 and 6 of the Act came into force the following day.
Article 2 of this Order brings certain provisions of the Act into force on 18 October 2017 for two purposes. Firstly, to commence certain powers in the Act that will allow the Welsh Ministers to make regulations in preparation for the collection and management of landfill disposals tax. Secondly, to ensure that section 91 of the Act (Welsh Ministers’ exercise of powers and duties) applies when powers and duties are being exercised during the preparatory phase.
Article 3 of this Order brings section 60 of the Act into force on 8 November 2017, so as to allow Natural Resources Wales and local authorities to share information with the Welsh Revenue Authority for the purpose of assisting it with the collection and management of landfill disposals tax. It also brings section 92 of the Act (Landfill Disposals Tax Communities Scheme) into force on the same date, so as to require the Welsh Ministers to prepare and publish a Landfill Disposals Tax Communities Scheme on or before the day on which the Act comes fully into force, which will be laid before the National Assembly for Wales.

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Source: https://www.legislation.gov.uk/wsi/2017/955/note (the official version)
Page: https://openlegislation.uk/landfill-disposals-tax-wales-act-2017-commencement-no-1-order-2017/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.