Section 18 Welsh tax on disposals to landfill

In Part 4A of GOWA 2006 (as inserted by section 6), after Chapter 3 (inserted by section 15) insert—

“CHAPTER 4

Tax on disposals to landfill

Tax on disposals to landfill

116N

(1)

A tax charged on disposals to landfill made in Wales is a devolved tax.

(2)

A disposal is a disposal to landfill if—

(a)

it is a disposal of material as waste, and

(b)

it is made by way of landfill.”

A devolved tax specified in section 116N of GOWA 2006 (as inserted by this section) may not be charged under an Act of the Assembly on a disposal if the disposal is made before the date appointed under section 19(3) (disapplication of UK landfill tax).