# Wales Act 2014, Section 18: Welsh tax on disposals to landfill


(1) 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.”
(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).

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Source: https://www.legislation.gov.uk/ukpga/2014/29/section/18 (the official version)
Page: https://openlegislation.uk/wales-act-2014/section-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.