OpenLegislation

Section 19 Disapplication of UK landfill tax

(1)

Part 3 of the Finance Act 1996 (landfill tax) is amended as follows.

(2)

In section 40(1) (charge on taxable disposal), omit “and Wales”.

I1(3)

This section has effect in relation to disposals made on or after such date as is appointed by the Treasury by order under this subsection.

Annotations

Commencement

I1

S. 19(3) has effect as specified by The Wales Act 2014, Sections 16 and 19 (Disapplication of UK Stamp Duty Land Tax and UK Landfill Tax) (Appointed Date) Order 2018 (S.I. 2018/214), art. 2(b)