{
  "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017",
  "json_url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017.json",
  "id": "anaw/2017/3",
  "title": "Landfill Disposals Tax (Wales) Act 2017",
  "short_title": "Landfill Disposals Tax (Wales) Act 2017",
  "long_title": "An Act of the National Assembly for Wales to make provision about the taxation of disposals of material as waste by way of landfill; and for connected purposes.",
  "citation": "2017 anaw 3",
  "type": "anaw",
  "year": "2017",
  "number": "3",
  "version": "current",
  "date": "2017-09-07",
  "revised": true,
  "valid_from": "2022-09-09",
  "extent": "E+W",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "OVERVIEW",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": "Overview of Act",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-1",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "THE TAX AND TAXABLE DISPOSALS",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/2/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "LANDFILL DISPOSALS TAX",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": "The tax",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-2",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/1"
    },
    {
      "path": "part/2/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "TAXABLE DISPOSALS",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": "Taxable disposals",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-3",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": "Disposal of material by way of landfill",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-4",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2"
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": "Authorised landfill sites and environmental permits",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-5",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2"
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": "Disposal of material as waste",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-6",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2"
    },
    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": "Disposal of material as waste: person responsible for disposal",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-7",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2"
    },
    {
      "path": "section/8",
      "kind": "section",
      "number": "8",
      "heading": "Landfill site activities to be treated as taxable disposals",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-8",
      "extent": "E+W",
      "status": null,
      "parent": "part/2/chapter/2"
    },
    {
      "path": "part/2/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "EXEMPT DISPOSALS",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/9",
      "kind": "section",
      "number": "9",
      "heading": "Exemptions: general",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-9",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3"
    },
    {
      "path": "section/10",
      "kind": "section",
      "number": "10",
      "heading": "Multiple disposals of material at same site",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-10",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3"
    },
    {
      "path": "section/11",
      "kind": "section",
      "number": "11",
      "heading": "Pet cemeteries",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-11",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3"
    },
    {
      "path": "section/12",
      "kind": "section",
      "number": "12",
      "heading": "Power to modify exemptions",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-12",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3"
    },
    {
      "path": "part/3",
      "kind": "part",
      "number": "3",
      "heading": "TAXABLE DISPOSALS MADE AT AUTHORISED LANDFILL SITES",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/3/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "PERSONS CHARGEABLE TO TAX",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/13",
      "kind": "section",
      "number": "13",
      "heading": "Persons chargeable to tax",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-13",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/1"
    },
    {
      "path": "part/3/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "TAX CHARGEABLE ON TAXABLE DISPOSALS",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "part/3/chapter/2/crossheading/calculation-of-tax-chargeable",
      "kind": "crossheading",
      "number": null,
      "heading": "Calculation of tax chargeable",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/2"
    },
    {
      "path": "section/14",
      "kind": "section",
      "number": "14",
      "heading": "Calculation of tax chargeable on taxable disposal",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-14",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/2/crossheading/calculation-of-tax-chargeable"
    },
    {
      "path": "part/3/chapter/2/crossheading/qualifying-materials-and-qualifying-mixtures-of-materials",
      "kind": "crossheading",
      "number": null,
      "heading": "Qualifying materials and qualifying mixtures of materials",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/2"
    },
    {
      "path": "section/15",
      "kind": "section",
      "number": "15",
      "heading": "Qualifying material",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-15",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/2/crossheading/qualifying-materials-and-qualifying-mixtures-of-materials"
    },
    {
      "path": "section/16",
      "kind": "section",
      "number": "16",
      "heading": "Qualifying mixtures of materials",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-16",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/2/crossheading/qualifying-materials-and-qualifying-mixtures-of-materials"
    },
    {
      "path": "section/17",
      "kind": "section",
      "number": "17",
      "heading": "Qualifying mixture of materials: fines",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-17",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/2/crossheading/qualifying-materials-and-qualifying-mixtures-of-materials"
    },
    {
      "path": "part/3/chapter/2/crossheading/taxable-weight-of-material",
      "kind": "crossheading",
      "number": null,
      "heading": "Taxable weight of material",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/2"
    },
    {
      "path": "section/18",
      "kind": "section",
      "number": "18",
      "heading": "Taxable weight of material in taxable disposal",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-18",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/2/crossheading/taxable-weight-of-material"
    },
    {
      "path": "section/19",
      "kind": "section",
      "number": "19",
      "heading": "Calculation of taxable weight of material by operator",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-19",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/2/crossheading/taxable-weight-of-material"
    },
    {
      "path": "section/20",
      "kind": "section",
      "number": "20",
      "heading": "Determination of weight of material by operator",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-20",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/2/crossheading/taxable-weight-of-material"
    },
    {
      "path": "section/21",
      "kind": "section",
      "number": "21",
      "heading": "Discount in respect of water content of material",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-21",
      "extent": "E+W",
      "status": null,
      "parent": "part/3/chapter/2/crossheading/taxable-weight-of-material"
    },
    {
      "path": "section/22",
      "kind": "section",
      "number": "22",
      "heading": "Calculation of taxable weight of material by WRA",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-22",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/2/crossheading/taxable-weight-of-material"
    },
    {
      "path": "section/23",
      "kind": "section",
      "number": "23",
      "heading": "Calculation of taxable weight of material by WRA: cases of non-compliance",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-23",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/2/crossheading/taxable-weight-of-material"
    },
    {
      "path": "section/24",
      "kind": "section",
      "number": "24",
      "heading": "Reviews and appeals relating to method for determining weight of material",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-24",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/2/crossheading/taxable-weight-of-material"
    },
    {
      "path": "section/25",
      "kind": "section",
      "number": "25",
      "heading": "Power to modify provision relating to taxable weight of material",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-25",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/2/crossheading/taxable-weight-of-material"
    },
    {
      "path": "part/3/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "RELIEF FROM TAX",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/26",
      "kind": "section",
      "number": "26",
      "heading": "Reliefs: general",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-26",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/3"
    },
    {
      "path": "section/27",
      "kind": "section",
      "number": "27",
      "heading": "Material removed from bed of river, sea or other water",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-27",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/3"
    },
    {
      "path": "section/28",
      "kind": "section",
      "number": "28",
      "heading": "Material resulting from mining and quarrying",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-28",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/3"
    },
    {
      "path": "section/29",
      "kind": "section",
      "number": "29",
      "heading": "Using material in approved site restoration work",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-29",
      "extent": "E+W",
      "status": null,
      "parent": "part/3/chapter/3"
    },
    {
      "path": "section/30",
      "kind": "section",
      "number": "30",
      "heading": "Site restoration work: procedure on application for approval",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-30",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/3"
    },
    {
      "path": "section/31",
      "kind": "section",
      "number": "31",
      "heading": "Site restoration work: variation of approval",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-31",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/3"
    },
    {
      "path": "section/32",
      "kind": "section",
      "number": "32",
      "heading": "Refilling open-cast mines and quarries",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-32",
      "extent": "E+W",
      "status": null,
      "parent": "part/3/chapter/3"
    },
    {
      "path": "section/33",
      "kind": "section",
      "number": "33",
      "heading": "Power to modify reliefs",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-33",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/3"
    },
    {
      "path": "part/3/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "TAX COLLECTION AND MANAGEMENT",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "part/3/chapter/4/crossheading/registration",
      "kind": "crossheading",
      "number": null,
      "heading": "Registration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/4"
    },
    {
      "path": "section/34",
      "kind": "section",
      "number": "34",
      "heading": "Register of persons who carry out taxable operations",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-34",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/4/crossheading/registration"
    },
    {
      "path": "section/35",
      "kind": "section",
      "number": "35",
      "heading": "Duty to be registered",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-35",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/4/crossheading/registration"
    },
    {
      "path": "section/36",
      "kind": "section",
      "number": "36",
      "heading": "Changes and corrections of information",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-36",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/4/crossheading/registration"
    },
    {
      "path": "section/37",
      "kind": "section",
      "number": "37",
      "heading": "Cancellation of registration",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-37",
      "extent": "E+W",
      "status": null,
      "parent": "part/3/chapter/4/crossheading/registration"
    },
    {
      "path": "section/38",
      "kind": "section",
      "number": "38",
      "heading": "Reviews and appeals relating to registration",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-38",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/4/crossheading/registration"
    },
    {
      "path": "part/3/chapter/4/crossheading/accounting-for-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Accounting for tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/4"
    },
    {
      "path": "section/39",
      "kind": "section",
      "number": "39",
      "heading": "Duty to make tax return in respect of accounting period",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-39",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/4/crossheading/accounting-for-tax"
    },
    {
      "path": "section/40",
      "kind": "section",
      "number": "40",
      "heading": "Power to vary accounting period or filing date",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-40",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/4/crossheading/accounting-for-tax"
    },
    {
      "path": "section/41",
      "kind": "section",
      "number": "41",
      "heading": "Tax chargeable in respect of accounting period",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-41",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/4/crossheading/accounting-for-tax"
    },
    {
      "path": "part/3/chapter/4/crossheading/payment-recovery-and-repayment-of-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Payment, recovery and repayment of tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/4"
    },
    {
      "path": "section/42",
      "kind": "section",
      "number": "42",
      "heading": "Payment of tax",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-42",
      "extent": "E+W",
      "status": null,
      "parent": "part/3/chapter/4/crossheading/payment-recovery-and-repayment-of-tax"
    },
    {
      "path": "section/43",
      "kind": "section",
      "number": "43",
      "heading": "Duty to maintain landfill disposals tax summary",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-43",
      "extent": "E+W",
      "status": null,
      "parent": "part/3/chapter/4/crossheading/payment-recovery-and-repayment-of-tax"
    },
    {
      "path": "section/44",
      "kind": "section",
      "number": "44",
      "heading": "Postponement of recovery",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-44",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/4/crossheading/payment-recovery-and-repayment-of-tax"
    },
    {
      "path": "section/45",
      "kind": "section",
      "number": "45",
      "heading": "No requirement to discharge or repay tax unless all tax paid",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-45",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/4/crossheading/payment-recovery-and-repayment-of-tax"
    },
    {
      "path": "part/4",
      "kind": "part",
      "number": "4",
      "heading": "TAXABLE DISPOSALS MADE AT PLACES OTHER THAN AUTHORISED LANDFILL SITES",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/4/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "TAX CHARGEABLE ON TAXABLE DISPOSALS",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "section/46",
      "kind": "section",
      "number": "46",
      "heading": "Calculation of tax chargeable on taxable disposal",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-46",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/1"
    },
    {
      "path": "part/4/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "PROCEDURE FOR CHARGING TAX",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "section/47",
      "kind": "section",
      "number": "47",
      "heading": "The charging condition",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-47",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2"
    },
    {
      "path": "section/48",
      "kind": "section",
      "number": "48",
      "heading": "Power to issue preliminary notice",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-48",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2"
    },
    {
      "path": "section/49",
      "kind": "section",
      "number": "49",
      "heading": "Power to issue charging notice after issuing preliminary notice",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-49",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2"
    },
    {
      "path": "section/50",
      "kind": "section",
      "number": "50",
      "heading": "Power to issue charging notice without issuing preliminary notice",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-50",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2"
    },
    {
      "path": "section/51",
      "kind": "section",
      "number": "51",
      "heading": "Payment of tax",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-51",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2"
    },
    {
      "path": "section/52",
      "kind": "section",
      "number": "52",
      "heading": "Power to make further provision",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-52",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2"
    },
    {
      "path": "section/53",
      "kind": "section",
      "number": "53",
      "heading": "Late payment interest",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-53",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2"
    },
    {
      "path": "part/5",
      "kind": "part",
      "number": "5",
      "heading": "SUPPLEMENTARY PROVISION",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/5/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "CHAPTER 1",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "section/54",
      "kind": "section",
      "number": "54",
      "heading": "Power to make provision for tax credits",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-54",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/1"
    },
    {
      "path": "part/5/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "NON-DISPOSAL AREAS",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "section/55",
      "kind": "section",
      "number": "55",
      "heading": "Designation of non-disposal area",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-55",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/2"
    },
    {
      "path": "section/56",
      "kind": "section",
      "number": "56",
      "heading": "Duties of operator in relation to non-disposal area",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-56",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/2"
    },
    {
      "path": "section/57",
      "kind": "section",
      "number": "57",
      "heading": "Duties to keep and preserve records",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-57",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/2"
    },
    {
      "path": "section/58",
      "kind": "section",
      "number": "58",
      "heading": "Reviews and appeals relating to designation of non-disposal areas",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-58",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/2"
    },
    {
      "path": "part/5/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "INVESTIGATION AND INFORMATION",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "section/59",
      "kind": "section",
      "number": "59",
      "heading": "Powers of inspection",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-59",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/3"
    },
    {
      "path": "section/60",
      "kind": "section",
      "number": "60",
      "heading": "Disclosure of information to WRA",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-60",
      "extent": "E+W",
      "status": null,
      "parent": "part/5/chapter/3"
    },
    {
      "path": "part/5/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "PENALTIES UNDER THIS ACT",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "part/5/chapter/4/crossheading/penalties-relating-to-calculation-of-taxable-weight-of-material",
      "kind": "crossheading",
      "number": null,
      "heading": "Penalties relating to calculation of taxable weight of material",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/4"
    },
    {
      "path": "section/61",
      "kind": "section",
      "number": "61",
      "heading": "Penalty for failure to determine weight properly",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-61",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/4/crossheading/penalties-relating-to-calculation-of-taxable-weight-of-material"
    },
    {
      "path": "section/62",
      "kind": "section",
      "number": "62",
      "heading": "Penalty for applying water discount incorrectly",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-62",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/4/crossheading/penalties-relating-to-calculation-of-taxable-weight-of-material"
    },
    {
      "path": "section/63",
      "kind": "section",
      "number": "63",
      "heading": "Assessment of penalties under sections 61 and 62",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-63",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/4/crossheading/penalties-relating-to-calculation-of-taxable-weight-of-material"
    },
    {
      "path": "part/5/chapter/4/crossheading/penalties-relating-to-registration",
      "kind": "crossheading",
      "number": null,
      "heading": "Penalties relating to registration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/4"
    },
    {
      "path": "section/64",
      "kind": "section",
      "number": "64",
      "heading": "Penalties for carrying out taxable operations without being registered",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-64",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/4/crossheading/penalties-relating-to-registration"
    },
    {
      "path": "section/65",
      "kind": "section",
      "number": "65",
      "heading": "Reasonable excuse for non-compliance",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-65",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/4/crossheading/penalties-relating-to-registration"
    },
    {
      "path": "section/66",
      "kind": "section",
      "number": "66",
      "heading": "Penalty for failure to comply with other requirements relating to registration",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-66",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/4/crossheading/penalties-relating-to-registration"
    },
    {
      "path": "section/67",
      "kind": "section",
      "number": "67",
      "heading": "Assessment of penalties under sections 64 and 66",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-67",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/4/crossheading/penalties-relating-to-registration"
    },
    {
      "path": "part/5/chapter/4/crossheading/penalties-relating-to-nondisposal-areas",
      "kind": "crossheading",
      "number": null,
      "heading": "Penalties relating to non-disposal areas",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/4"
    },
    {
      "path": "section/68",
      "kind": "section",
      "number": "68",
      "heading": "Penalties relating to non-disposal areas",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-68",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/4/crossheading/penalties-relating-to-nondisposal-areas"
    },
    {
      "path": "section/69",
      "kind": "section",
      "number": "69",
      "heading": "Assessment of penalties under section 68",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-69",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/4/crossheading/penalties-relating-to-nondisposal-areas"
    },
    {
      "path": "part/5/chapter/4/crossheading/general",
      "kind": "crossheading",
      "number": null,
      "heading": "General",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/4"
    },
    {
      "path": "section/70",
      "kind": "section",
      "number": "70",
      "heading": "Payment of penalties",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-70",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/4/crossheading/general"
    },
    {
      "path": "section/71",
      "kind": "section",
      "number": "71",
      "heading": "Double jeopardy",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-71",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/4/crossheading/general"
    },
    {
      "path": "section/72",
      "kind": "section",
      "number": "72",
      "heading": "Liability of personal representatives",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-72",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/4/crossheading/general"
    },
    {
      "path": "section/73",
      "kind": "section",
      "number": "73",
      "heading": "Power to make regulations about penalties",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-73",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/4/crossheading/general"
    },
    {
      "path": "part/5/chapter/5",
      "kind": "chapter",
      "number": "5",
      "heading": "ADDITIONAL PENALTIES UNDER THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "section/74",
      "kind": "section",
      "number": "74",
      "heading": "Penalties for multiple failures to make tax returns",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-74",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/5"
    },
    {
      "path": "section/75",
      "kind": "section",
      "number": "75",
      "heading": "Penalty for failure to pay tax on time",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-75",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/5"
    },
    {
      "path": "section/76",
      "kind": "section",
      "number": "76",
      "heading": "Penalties for multiple failures to pay tax on time",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-76",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/5"
    },
    {
      "path": "part/5/chapter/6",
      "kind": "chapter",
      "number": "6",
      "heading": "SPECIAL CASES",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "part/5/chapter/6/crossheading/corporate-groups",
      "kind": "crossheading",
      "number": null,
      "heading": "Corporate groups",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6"
    },
    {
      "path": "section/77",
      "kind": "section",
      "number": "77",
      "heading": "Designation of group of companies",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-77",
      "extent": "E+W",
      "status": null,
      "parent": "part/5/chapter/6/crossheading/corporate-groups"
    },
    {
      "path": "section/78",
      "kind": "section",
      "number": "78",
      "heading": "Conditions for designation as member of group",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-78",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6/crossheading/corporate-groups"
    },
    {
      "path": "section/79",
      "kind": "section",
      "number": "79",
      "heading": "Variation or cancellation of designation",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-79",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6/crossheading/corporate-groups"
    },
    {
      "path": "section/80",
      "kind": "section",
      "number": "80",
      "heading": "Reviews and appeals relating to designation of groups of companies",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-80",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6/crossheading/corporate-groups"
    },
    {
      "path": "section/81",
      "kind": "section",
      "number": "81",
      "heading": "Power to make further provision about designation of groups of companies",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-81",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6/crossheading/corporate-groups"
    },
    {
      "path": "part/5/chapter/6/crossheading/partnerships-and-unincorporated-bodies",
      "kind": "crossheading",
      "number": null,
      "heading": "Partnerships and unincorporated bodies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6"
    },
    {
      "path": "section/82",
      "kind": "section",
      "number": "82",
      "heading": "Registration of partnerships and unincorporated bodies and changes in membership",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-82",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6/crossheading/partnerships-and-unincorporated-bodies"
    },
    {
      "path": "section/83",
      "kind": "section",
      "number": "83",
      "heading": "Duties and liabilities of partnerships and unincorporated bodies",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-83",
      "extent": "E+W",
      "status": null,
      "parent": "part/5/chapter/6/crossheading/partnerships-and-unincorporated-bodies"
    },
    {
      "path": "section/84",
      "kind": "section",
      "number": "84",
      "heading": "Power to make further provision about partnerships and unincorporated bodies",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-84",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6/crossheading/partnerships-and-unincorporated-bodies"
    },
    {
      "path": "part/5/chapter/6/crossheading/change-in-persons-carrying-on-landfill-business",
      "kind": "crossheading",
      "number": null,
      "heading": "Change in persons carrying on landfill business",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6"
    },
    {
      "path": "section/85",
      "kind": "section",
      "number": "85",
      "heading": "Death, incapacity and insolvency",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-85",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6/crossheading/change-in-persons-carrying-on-landfill-business"
    },
    {
      "path": "section/86",
      "kind": "section",
      "number": "86",
      "heading": "Power to make further provision about death, incapacity and insolvency",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-86",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6/crossheading/change-in-persons-carrying-on-landfill-business"
    },
    {
      "path": "section/87",
      "kind": "section",
      "number": "87",
      "heading": "Power to make provision about transfers of businesses as going concerns",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-87",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/6/crossheading/change-in-persons-carrying-on-landfill-business"
    },
    {
      "path": "part/5/chapter/7",
      "kind": "chapter",
      "number": "7",
      "heading": "MISCELLANEOUS",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "part/5/chapter/7/crossheading/further-provision-relating-to-the-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Further provision relating to the tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/7"
    },
    {
      "path": "section/88",
      "kind": "section",
      "number": "88",
      "heading": "Adjustment of contracts",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-88",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/7/crossheading/further-provision-relating-to-the-tax"
    },
    {
      "path": "section/89",
      "kind": "section",
      "number": "89",
      "heading": "Power to impose secondary liability on controllers of authorised landfill sites",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-89",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/7/crossheading/further-provision-relating-to-the-tax"
    },
    {
      "path": "section/90",
      "kind": "section",
      "number": "90",
      "heading": "Minor and consequential amendments to the Tax Collection and Management (Wales) Act 2016",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-90",
      "extent": "E+W",
      "status": null,
      "parent": "part/5/chapter/7/crossheading/further-provision-relating-to-the-tax"
    },
    {
      "path": "section/91",
      "kind": "section",
      "number": "91",
      "heading": "Welsh Ministers' exercise of powers and duties under this Act",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-91",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/7/crossheading/further-provision-relating-to-the-tax"
    },
    {
      "path": "part/5/chapter/7/crossheading/landfill-disposals-tax-communities-scheme",
      "kind": "crossheading",
      "number": null,
      "heading": "Landfill Disposals Tax Communities Scheme",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/7"
    },
    {
      "path": "section/92",
      "kind": "section",
      "number": "92",
      "heading": "Landfill Disposals Tax Communities Scheme",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-92",
      "extent": null,
      "status": null,
      "parent": "part/5/chapter/7/crossheading/landfill-disposals-tax-communities-scheme"
    },
    {
      "path": "part/6",
      "kind": "part",
      "number": "6",
      "heading": "FINAL PROVISIONS",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/93",
      "kind": "section",
      "number": "93",
      "heading": "Power to make consequential and transitional etc. provision",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-93",
      "extent": null,
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "section/94",
      "kind": "section",
      "number": "94",
      "heading": "Regulations under this Act: general",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-94",
      "extent": null,
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "section/95",
      "kind": "section",
      "number": "95",
      "heading": "Regulations changing tax rates",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-95",
      "extent": null,
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "section/96",
      "kind": "section",
      "number": "96",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-96",
      "extent": "E+W",
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "section/97",
      "kind": "section",
      "number": "97",
      "heading": "Coming into force",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-97",
      "extent": null,
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "section/98",
      "kind": "section",
      "number": "98",
      "heading": "Short title",
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-98",
      "extent": null,
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "schedule/1",
      "kind": "schedule",
      "number": "1",
      "heading": "QUALIFYING MATERIAL: SPECIFIED MATERIALS AND CONDITIONS",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/1/crossheading/general",
      "kind": "crossheading",
      "number": null,
      "heading": "General",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/schedule-1/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/general"
    },
    {
      "path": "schedule/1/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/schedule-1/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/interpretation"
    },
    {
      "path": "schedule/1/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/schedule-1/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/interpretation"
    },
    {
      "path": "schedule/1/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/schedule-1/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/interpretation"
    },
    {
      "path": "schedule/1/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/schedule-1/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/interpretation"
    },
    {
      "path": "schedule/1/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/schedule-1/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/interpretation"
    },
    {
      "path": "schedule/1/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/schedule-1/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/interpretation"
    },
    {
      "path": "schedule/1/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/schedule-1/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/interpretation"
    },
    {
      "path": "schedule/1/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/schedule-1/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/interpretation"
    },
    {
      "path": "schedule/1/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/schedule-1/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/interpretation"
    },
    {
      "path": "schedule/1/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/schedule-1/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/interpretation"
    },
    {
      "path": "schedule/1/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/schedule-1/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/interpretation"
    },
    {
      "path": "schedule/1/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/schedule-1/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/interpretation"
    },
    {
      "path": "schedule/2",
      "kind": "schedule",
      "number": "2",
      "heading": "CONTENTS OF REGISTER",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/2/crossheading/general-information",
      "kind": "crossheading",
      "number": null,
      "heading": "General information",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/schedule-2/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/2/crossheading/general-information"
    },
    {
      "path": "schedule/2/crossheading/representative-members-of-corporate-groups-additional-information-about-group",
      "kind": "crossheading",
      "number": null,
      "heading": "Representative members of corporate groups: additional information about group",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/schedule-2/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/2/crossheading/representative-members-of-corporate-groups-additional-information-about-group"
    },
    {
      "path": "schedule/2/crossheading/partnerships-and-unincorporated-bodies-additional-information-about-members",
      "kind": "crossheading",
      "number": null,
      "heading": "Partnerships and unincorporated bodies: additional information about members",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/schedule-2/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/2/crossheading/partnerships-and-unincorporated-bodies-additional-information-about-members"
    },
    {
      "path": "schedule/2/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/schedule-2/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/2/crossheading/interpretation"
    },
    {
      "path": "schedule/3",
      "kind": "schedule",
      "number": "3",
      "heading": "CONTENTS OF LANDFILL INVOICE",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/3/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/schedule-3/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/schedule-3/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/4",
      "kind": "schedule",
      "number": "4",
      "heading": "MINOR AND CONSEQUENTIAL AMENDMENTS TO THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/4/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/schedule-4/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/schedule-4/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/schedule-4/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/schedule-4/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/schedule-4/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/schedule-4/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/schedule-4/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/schedule-4/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/schedule-4/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/schedule-4/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/schedule-4/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/schedule-4/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/schedule-4/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/schedule-4/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/schedule-4/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/schedule-4/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/schedule-4/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/schedule-4/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/schedule-4/paragraph-19",
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/schedule-4/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": "Mixed",
      "date": "2018-06-21",
      "size": 8211687,
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/pdf/anaw_20170003_mi.pdf",
      "source_url": "https://www.legislation.gov.uk/anaw/2017/3/pdfs/anaw_20170003_mi.pdf"
    },
    {
      "title": "Printed copy (Welsh)",
      "main": true,
      "language": "Welsh",
      "date": "2017-09-12",
      "size": 896318,
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/pdf/anaw_20170003_we.pdf",
      "source_url": "https://www.legislation.gov.uk/anaw/2017/3/pdfs/anaw_20170003_we.pdf"
    },
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2017-09-12",
      "size": 910877,
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/pdf/anaw_20170003_en.pdf",
      "source_url": "https://www.legislation.gov.uk/anaw/2017/3/pdfs/anaw_20170003_en.pdf"
    },
    {
      "title": "Explanatory Note",
      "main": false,
      "language": "Mixed",
      "date": "2018-06-21",
      "size": 6429906,
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/pdf/anawen_20170003_mi.pdf",
      "source_url": "https://www.legislation.gov.uk/anaw/2017/3/pdfs/anawen_20170003_mi.pdf"
    },
    {
      "title": "Explanatory Note",
      "main": false,
      "language": "Welsh",
      "date": "2017-09-12",
      "size": 1541774,
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/pdf/anawen_20170003_we.pdf",
      "source_url": "https://www.legislation.gov.uk/anaw/2017/3/pdfs/anawen_20170003_we.pdf"
    },
    {
      "title": "Explanatory Note",
      "main": false,
      "language": null,
      "date": "2017-09-12",
      "size": 1490164,
      "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/pdf/anawen_20170003_en.pdf",
      "source_url": "https://www.legislation.gov.uk/anaw/2017/3/pdfs/anawen_20170003_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [],
  "changes_made_to": 301,
  "changes_made_to_url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/changes.json",
  "changes_made_by": 194,
  "changes_made_by_url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/changes/by-it.json",
  "instruments_made_under": 12,
  "instruments_made_under_url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/anaw/2017/3",
    "retrieved_at": "2026-10-29T20:18:10.741996+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."
}