{
  "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-54",
  "json_url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-54.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/54",
  "kind": "section",
  "number": "54",
  "heading": "Power to make provision for tax credits",
  "text": "(1) Regulations may make provision for circumstances in which a person is to be entitled to a tax credit in respect of the tax.\n(2) The regulations may (among other things) make provision—\n(a) about conditions to which entitlement to a credit is to be subject;\n(b) about the amount of a credit;\n(c) about the way in which a person entitled to a credit is to benefit from it (for example, provision for deductions to be made from the tax that would otherwise be chargeable on a person, and for payments to be made to a person, in circumstances prescribed in the regulations);\n(d) about the procedure for claiming a credit (for example, provision about information to be provided by a claimant in support of a claim);\n(e) about conditions to which any benefit in respect of a credit is to be, or may be, made subject (for example, conditions requiring payments or repayments to be made to WRA in circumstances prescribed in the regulations);\n(f) about circumstances in which WRA may withhold a credit;\n(g) permitting WRA to require the provision of information and documents, and to inspect premises, either in connection with a requirement imposed under the regulations, or otherwise for the purpose of checking a person's position as respects entitlement to a credit, or as respects a requirement to make a repayment to WRA under the regulations;\n(h) about duties to keep and preserve records;\n(i) for penalties in respect of failures to comply with requirements imposed by or under the regulations;\n(j) about reviews and appeals.\n(3) The regulations may amend or apply (with or without modifications) any enactment relating to the tax.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 54 in force at 18.10.2017 by S.I. 2017/955, art. 2(f)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/anaw/2017/3/section/54",
    "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."
}