{
  "url": "https://openlegislation.uk/wales-act-2014/section-18",
  "json_url": "https://openlegislation.uk/wales-act-2014/section-18.json",
  "legislation": "ukpga/2014/29",
  "legislation_title": "Wales Act 2014",
  "legislation_url": "https://openlegislation.uk/wales-act-2014",
  "path": "section/18",
  "kind": "section",
  "number": "18",
  "heading": "Welsh tax on disposals to landfill",
  "text": "(1) In Part 4A of GOWA 2006 (as inserted by section 6), after Chapter 3 (inserted by section 15) insert—\n“CHAPTER 4\nTax on disposals to landfill\nTax on disposals to landfill\n116N (1) A tax charged on disposals to landfill made in Wales is a devolved tax.\n(2) A disposal is a disposal to landfill if—\n(a) it is a disposal of material as waste, and\n(b) it is made by way of landfill.”\n(2) 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).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/29/section/18",
    "retrieved_at": "2026-10-29T09:07:17.954757+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."
}