{
  "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/schedule-3/paragraph-1",
  "json_url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/schedule-3/paragraph-1.json",
  "legislation": "anaw/2017/3",
  "legislation_title": "Landfill Disposals Tax (Wales) Act 2017",
  "legislation_url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017",
  "path": "schedule/3/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "A landfill invoice must contain the following information—\n(a) an identifying number;\n(b) the date on which the invoice is issued;\n(c) the name and address of the person issuing the invoice;\n(d) the registration number assigned to that person by WRA;\n(e) the name and address of the person to whom the invoice is issued;\n(f) the date on which the taxable disposal is made;\n(g) a description of the material in the taxable disposal;\n(h) the rate of tax chargeable on the material in the taxable disposal;\n(i) the taxable weight of the material in the taxable disposal;\n(j) any discount applied under section 19(3) in respect of water present in the material;\n(k) any relief claimed in relation to the taxable disposal;\n(l) the amount of tax chargeable on the taxable disposal;\n(m) the total amount of consideration payable in respect of the invoice.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 3 para. 1 in force at 1.4.2018 by S.I. 2018/35, art. 3"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/anaw/2017/3/schedule/3/paragraph/1",
    "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."
}