{
  "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-45",
  "json_url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-45.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/45",
  "kind": "section",
  "number": "45",
  "heading": "No requirement to discharge or repay tax unless all tax paid",
  "text": "In section 67 of TCMA (cases in which WRA need not give effect to a claim), after subsection (11) insert—\n“(12) Case 8 is where—\n(a) the claim is made in respect of an amount of landfill disposals tax, and\n(b) an amount of landfill disposals tax that the claimant is required to pay has not been paid.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 45 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/45",
    "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."
}