{
  "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-2",
  "json_url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-2.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": "section/2",
  "kind": "section",
  "number": "2",
  "heading": "The tax",
  "text": "(1) A tax, to be known as landfill disposals tax, is to be charged on taxable disposals in accordance with this Act.\n(2) The Welsh Revenue Authority (“WRA”) is responsible for the collection and management of the tax.\n(3) References in this Act to tax (or to the tax) are references to landfill disposals tax.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 2 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/section/2",
    "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."
}