# Landfill Disposals Tax (Wales) Act 2017, Section 26: Reliefs: general


(1) This Chapter provides relief from tax for certain taxable disposals.
(2) This Chapter applies only to disposals made at authorised landfill sites.
(3) Tax is not chargeable in respect of a taxable disposal if it is relieved from tax.
(4) Relief from tax must be claimed in a tax return.

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Source: https://www.legislation.gov.uk/anaw/2017/3/section/26 (the official version)
Page: https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.