# Landfill Disposals Tax (Wales) Act 2017, Section 51: Payment of tax


(1) A person to whom a charging notice is issued must pay the amount of tax charged by the notice.
(2) The tax must be paid before the end of the period of 30 days beginning with the day on which the notice is issued.
(3) If charging notices are issued to more than one person in respect of the same taxable disposal, all of those persons are jointly and severally liable for the amount of tax charged on the disposal.

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Source: https://www.legislation.gov.uk/anaw/2017/3/section/51 (the official version)
Page: https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-51
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.