{
  "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017-commencement-no-2-order-2018/article-2",
  "json_url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017-commencement-no-2-order-2018/article-2.json",
  "legislation": "wsi/2018/35",
  "legislation_title": "The Landfill Disposals Tax (Wales) Act 2017 (Commencement No. 2) Order 2018",
  "legislation_url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017-commencement-no-2-order-2018",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Provisions coming into force on 25 January 2018",
  "text": "The appointed day for the following provisions of the Act coming into force is 25 January 2018—\n(a) section 8(4) (definitions in relation to landfill site activities);\n(b) section 20(3) to (6) (application for approval to use an alternative method to determine the weight of the material in a taxable disposal);\n(c) section 21(1) to (5) and (7) (application for approval to apply a water discount);\n(d) sections 24 to 26 (reviews and appeals relating to method for determining weight of material, power to modify provision relating to taxable weight of material and reliefs: general);\n(e) section 29(2) and (3) (approval for site restoration);\n(f) section 30 (site restoration: procedure for approval);\n(g) section 31 (site restoration: variation of approval);\n(h) section 34 (register of persons who carry out taxable operations);\n(i) section 35(2) to (5) (application for registration);\n(j) section 36 (changes and corrections of information);\n(k) section 37(5) and (6) (cancellation of registration);\n(l) section 38 (reviews and appeals relating to registration);\n(m) section 39(5) to (8) (accounting periods);\n(n) section 40 (power to vary accounting period or filing date);\n(o) section 43(2) (landfill disposals tax summary);\n(p) section 55 (designation of non-disposal area);\n(q) section 57(3) (non-disposal area records);\n(r) section 58 (reviews and appeals relating to designation of non-disposal areas);\n(s) section 59 (powers of inspection);\n(t) section 66 (penalty for failure to comply with other requirements relating to registration);\n(u) section 67 (assessment of penalty under section 66);\n(v) sections 70 to 72 (payment of penalties, double jeopardy and liability of personal representatives);\n(w) Chapter 6 (special cases) of Part 5 (supplementary provision), except for sections 85 to 87;\n(x) section 90 (minor and consequential amendments to the Tax Collection and Management (Wales) Act 2016) in so far as it relates to the paragraphs of Schedule 4 referred to in paragraph (z);\n(y) Schedule 2 (contents of register); and\n(z) in Schedule 4 (minor and consequential amendments to the Tax Collection and Management (Wales) Act 2016)––\n(i) paragraphs 4 to 8;\n(ii) paragraph 16; and\n(iii) paragraphs 18 to 20.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2016 anaw 6."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2018/35/article/2",
    "retrieved_at": "2026-10-28T23:24:25.277545+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."
}