# The Landfill Tax (Wales) (Consequential and Transitional Provisions) Order 2018, Article 1: Citation, commencement and interpretation


(1) This Order may be cited as the Landfill Tax (Wales) (Consequential and Transitional Provisions) Order 2018 and comes into force on 1st April 2018.
(2) Article 2 of this Order has effect in relation to any payment made to an approved body that is accounted for in a return for an accounting period which begins on or after 1st April 2018.
(3) In this Order—
(a) the following expressions have the same meaning as they do in the sections mentioned of the Finance Act 1996—
“accounting period” (section 49);
“regulatory body” (section 53(2));
(b) the following expressions have the same meaning as they do in the regulations mentioned of LFTR 1996—
“approved body” (regulation 34(1));
“qualifying contribution” (regulation 32);
“running costs” (regulation 30(1));
(c) “LFTR 1996” means the Landfill Tax Regulations 1996.

---
Source: https://www.legislation.gov.uk/uksi/2018/243/article/1 (the official version)
Page: https://openlegislation.uk/landfill-tax-wales-consequential-and-transitional-provisions-order-2018/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.