Tax Collection and Management (Wales) Act 2016

[^key-28a3ff94096cc05f8a25e71b8fe24ab4]: Words in s. 59(7) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 16(6)(a)

[^key-293859b8fffa26d28febed7afc03186b]: Word in s. 119 heading inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 40(a)

[^key-293a4aed8928f6d77d763a42b5eb28ca]: Words in s. 190(6)(a) inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 52(3)(a)(i)

[^key-2987f364258525ebff486f31a6a8b24f]: S. 8 in force at 18.10.2017 by S.I. 2017/954, art. 2

[^key-2ba25cd8f90a72b3b7ded2fbf2fc3974]: Word in s. 116(1) substituted (25.1.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 38; S.I. 2018/34, art. 2(b)(i)

[^key-2bc976e4db76af9727fb900db1d3b964]: S. 128(3)(c) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 28(3)

[^key-2c791ef32edc7cfa305dc9ad5621fb6a]: Words in s. 65(4)(a) substituted (31.12.2020) by The Welsh Tax Acts (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/833), regs. 1(2), 5(3); 2020 c. 1, Sch. 5 para. 1(1)

[^key-2d16f615b250d9f78a7a8988dbcd3ec6]: Words in s. 58(1)(a) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 18(a)(ii); S.I. 2018/34, art. 3

[^key-2d7b3745d64f040640604d5e7a4b2cc8]: S. 60 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-2de5a84cbffcd3e057ef6e3d1597af41]: S. 2 in force at 18.10.2017 by S.I. 2017/954, art. 2

[^key-2deafb53652953b5996f5476993afdb8]: Words in s. 169(5) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 42(3)(a)

[^key-2f1df296c6e620bfa0dbce80cdca85ec]: S. 100 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-2f50e354c53cc9d9b4b36bef33bff96e]: S. 67(2A) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 28(d); S.I. 2018/34, art. 3

[^key-2fe5fd98eed25f4b61c2f07dfb61c543]: S. 40 renumbered as s. 40(1) (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 32(a)

[^key-2fff8e0428d7a0deb6661617b92c1cd3]: S. 36 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-304c8035743974cd124ca8097f49af95]: Words in s. 26(2) inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 27(b)

[^key-305f7d3aae39f2736b4fcdd85cf64459]: Words in s. 108(4) substituted (25.1.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 7(d); S.I. 2018/35, art. 2(z)(i)

[^key-310e36c98e6506f55d3f4b5a9f4ca2eb]: Word in s. 120(1) inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 41(b)

[^key-31fdecc268a64b8b28536ca655d76815]: Words in s. 65(4)(a) substituted (1.1.2024) by The Retained EU Law (Revocation and Reform) Act 2023 (Consequential Amendments) (Wales) Regulations 2023 (S.I. 2023/1332), regs. 1(2), 4

[^key-32b79f6ed1afe55a25449432ab91d226]: Words in s. 71(1) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 31; S.I. 2018/34, art. 3

[^key-333ac97a2a6a2698199916218fa5bbec]: S. 113 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-340bc37d72c2732a7d6d4eb34710c3f6]: Words in s. 39 inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 7; S.I. 2018/34, art. 3

[^key-34bf5b9ba8f1ce14ee193d3fae2c9f7d]: S. 135(2)(c) and word inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 32(3)(b)

[^key-34eb28b59f2bcff60c378b1c712ab8a7]: S. 111(2) inserted (25.1.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 8(b); S.I. 2018/35, art. 2(z)(i)

[^key-357e78a7dda0b084672b680c0eab8198]: S. 143 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-36011fb6129971f7273997478b1aa634]: Words in s. 126(2) substituted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 13; S.I. 2018/35, art. 3

[^key-3642eef5e059b8c40ac04b60ec2e33e9]: S. 149 in force at 25.1.2018 by S.I. 2018/33, art. 2(d)

[^key-36b5431587388eff70171488dba60e80]: Words in s. 38(1)(a) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 5(a)(i); S.I. 2018/34, art. 3

[^key-36f89089a26c0cbae46c2c7cfc747d64]: S. 86 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-36f9e91a01460ea61331bc4205818fbe]: S. 45(2)(b) and word inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 11(3)(b)

[^key-3963226096b4e9aa3f2c4719520d5857]: Word in s. 121(1) inserted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 10; S.I. 2018/35, art. 3

[^key-39b9967f30bc39f14e7e603bff8c3752]: S. 58 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-39d52fd17868315f5870978dd4ba7f9e]: S. 183A(1)(a)(ii) and word inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 46(b)

[^key-39f53cb46fb9094f1ea65c41d463a1c0]: S. 79 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-3a325a912f90d9cdf05f3f924ff25ecd]: Words in s. 160(1)(a) substituted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 39

[^key-3a6786a6085e747d17d9d75e322ca8aa]: S. 3 in force at 18.10.2017 by S.I. 2017/954, art. 2

[^key-3b4ba10bda40fda036428f5a32f17af7]: S. 105(7) inserted (25.1.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 5(c); S.I. 2018/35, art. 2(z)(i)

[^key-3c7678ffbd5a04deaa33f4e12ec974e5]: Words in s. 192(2) omitted (19.9.2025) by virtue of Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 54(a)(i)

[^key-3c907edd4a3cee76df0edb1a42466913]: S. 78 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-3cacba95fab092003b9cac1c6c894882]: Words in s. 120(1) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 41(a); S.I. 2018/34, art. 3

[^key-3cde295faea6a167fc4b6b7f24cebb0a]: Words in s. 67(2)(b) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 28(c); S.I. 2018/34, art. 3

[^key-3d490e3e5f62f0a5af2cb244eaff7904]: S. 103 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-3d4b0234f0210f7bd395973e9e2ed692]: S. 94 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-3e0d5a709c76dbb2c4c578f03287b496]: S. 99 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-3edd71be0c57be41bdd7645b8074e951]: S. 96 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-3f07e7fc324645c315bcf0cb7a04a644]: S. 40(2) inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 32(b)

[^key-3f192f44c5f226169e518fdd3c04598c]: S. 41(3)(3A) substituted for s. 41(3) (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 10; S.I. 2018/34, art. 3

[^key-3f6f3b9e260f14f3f93f93e131ba4788]: S. 127(6A)(6B) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 27(3)

[^key-3faf000539ec39e4469c7012aca36b6c]: Word in s. 132(2) omitted (1.4.2018) by virtue of The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 30(a)

[^key-3ff61aad0f79ab5921c68368413acfe2]: Words in s. 108(1)(a) inserted (25.1.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 7(a); S.I. 2018/35, art. 2(z)(i)

[^key-4049f2f5fa1aad182df9e692ec51c5cd]: Words in s. 67(11)(a) inserted (31.12.2020) by The Welsh Tax Acts (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/833), regs. 1(2), 5(4)(b); 2020 c. 1, Sch. 5 para. 1(1)

[^key-40a66a316b2b9b49290a6e8aed39ab64]: Words in s. 59(3) substituted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 16(4)

[^key-4137ef2cc80038fa51e235d636c44931]: S. 41 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-419289c0a4a401e10ede4080d2000edc]: S. 181 in force at 25.1.2018 by S.I. 2018/33, art. 2(i)

[^key-422933de1ac2274ed61748abc90f11f9]: Words in s. 104(1) substituted (25.1.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 4(b); S.I. 2018/35, art. 2(z)(i)

[^key-428ab777db8f5e2288574ace14ef6206]: Word in s. 118(1) inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 39(b)

[^key-42ce50bb73fbb67122245084d8320ebd]: S. 10 in force at 18.10.2017 by S.I. 2017/954, art. 2

[^key-435f2180f4fb0dfc177c995617aaa3b9]: Words in s. 122(3) substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 44(b)

[^key-43c7320bd7bace14ca9111f755490c14]: S. 34 in force at 18.10.2017 by S.I. 2017/954, art. 2

[^key-43f5155e254b974513511a0d3d07c367]: Words in s. 141(5) omitted (1.4.2018) by virtue of Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 51; S.I. 2018/34, art. 3

[^key-446b0f32e2ca22a5f7eb4812b780e522]: S. 95 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-4536a2b92afd33ef7131255ff5cb2e08]: S. 181B(3)(c) and word inserted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), ss. 44(2)(b), 97(2); S.I. 2018/35, art. 3

[^key-45a77eb3c82fb98992a122b386da449e]: Words in s. 193 substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 55(a)

[^key-45aadad8dbaa1a03428ecf7660150f75]: Word in s. 189(2) inserted (1.4.2018) by virtue of Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 67; S.I. 2018/34, art. 3

[^key-45f68c7d99a75794af234149839c41cc]: Words in s. 126(1) inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 46(a)

[^key-472b51e79e4db41e83744f2d8da124c5]: Words in s. 190(6)(a) substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 52(3)(a)(ii)

[^key-47c2f32de2a489fb6d7dc7c071bacaf9]: Words in s. 90(1) substituted (25.1.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 35(a); S.I. 2018/34, art. 2(b)(i)

[^key-48b6d0e13154aa5296e7e66a2751bd29]: S. 183A inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 65; S.I. 2018/34, art. 3

[^key-49381d0baa6073357d29dc2f79c458c6]: S. 118 renumbered as s. 118(1) (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 9(a); S.I. 2018/35, art. 3

[^key-49709605fabb6da2019812b8c6a500f6]: Words in Pt. 3A heading inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 34

[^key-4a7f610c8ff23bbc3888861b4965cf4d]: S. 74 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-4b4645198b7ed06862210f63a9174d6e]: Words ins. 181B(4) renumbered as s. 181B(4)(a) (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), ss. 44(3)(a), 97(2); S.I. 2018/35, art. 3

[^key-4b695b965852698dea5ee1005e9f06bc]: Words in s. 68(1) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 29(a); S.I. 2018/34, art. 3

[^key-4c2d09049d328d0acd293e9ef6a33139]: Word in s. 58(1)(a) substituted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 15(2)(a)

[^key-4c800850df40ea211567541f7d9d521e]: S. 43 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-4d3c977c85ef3cc36a8d476d8c65aa98]: Words in s. 151(3) renumbered as s. 151(3)(i) (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 36(3)(a)

[^key-4ded0040a318edcb147218805ec5728a]: Words in s. 59(7) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 19(a); S.I. 2018/34, art. 3

[^key-4def9bb7d6dee3b7d654ca0b5026f5a3]: S. 45A inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 14; S.I. 2018/34, art. 3

[^key-4ea983bebaaae2108a5a7b35053a0e78]: Words in s. 193 inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 55(b)

[^key-4f4aa4a8374f6fc1302d3944a16dcd78]: Word in s. 139(2) omitted (1.4.2018) by virtue of The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 34(a)

[^key-4fb1c4b305874de1ee11598ade4aa23e]: S. 38 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-50e8a8530c057f5d7543540d278d1dac]: S. 151 in force at 25.1.2018 by S.I. 2018/33, art. 2(d)

[^key-51d1e8e0e7a3f7cbe1bc17a0ce97f17c]: S. 84 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-52dbded475789edb2db517ab01d78170]: Word in s. 93(2) omitted (1.4.2018) by virtue of The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 20(a)

[^key-52e20844581b524e0eeccfefb4426357]: S. 157 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-538d01ae6375236a9c23e16751ceb440]: S. 71 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-53f57f537cd0aa21bab00a92e09482f6]: S. 58(3) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 18(b); S.I. 2018/34, art. 3

[^key-543e6fc6f259c3712168dc9108c51d9d]: S. 91 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-54a5568d85d0b879033d1b5ec5230a1f]: S. 139(2)(d)-(f) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 34(b)

[^key-556929dcc6e8381298422180d2b4d2e3]: S. 154 applied (1.4.2018) by The Tax Collection and Management (Reimbursement Arrangements) (Wales) Regulations 2018 (S.I. 2018/88), regs. 1(2), 8(5)

[^key-557ff62539c95d74605a5b1238f48337]: Word in s. 26(2) omitted (19.9.2025) by virtue of Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 27(a)

[^key-56bd27f4ca4956527611720caa3e6192]: Words in s. 122 Table A1 substituted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 24

[^key-571c45bc5dadae006d7cba59b47eb83e]: Words in s. 192(2) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 47

[^key-574f12880df546556e6f0b18d132af71]: S. 101(3)(4) in force at 18.10.2017 by S.I. 2017/954, art. 2

[^key-57b9d69333114e6e84439674874647ec]: Words in s. 105 heading inserted (25.1.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 5(a); S.I. 2018/35, art. 2(z)(i)

[^key-593c856ee75db9427aa306175a3f6c86]: S. 61 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-5982ff4bece185bb86c9d197df8ba559]: S. 105 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-5a2ed47f4da6d17982008bfe3fd69628]: Word in Pt. 8 Ch. 3A heading inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 44

[^key-5b842b8e9f974d6655c5277cc7775297]: S. 62 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-5c309d06adc59dfa22b68e078f9a9c3e]: S. 187B inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 50

[^key-5c8840dce50323f687b6207efcac3c13]: S. 67(11)(b) substituted (31.12.2020) by The Welsh Tax Acts (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/833), regs. 1(2), 5(4)(d); 2020 c. 1, Sch. 5 para. 1(1)

[^key-5c93a313d3e6121dde683f38fee317ab]: S. 89 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-5ce301991345bb4aa14d9026d668f4c3]: Words in s. 192(2) inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 54(a)(ii)

[^key-5d34f16091851a1cb19fe056218cd64d]: S. 12 in force at 18.10.2017 by S.I. 2017/954, art. 2

[^key-5daec0cc7910b86821c5faa7f3c3abc1]: Words in s. 122(3) substituted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 11(b); S.I. 2018/35, art. 3

[^key-5de16f1affaabed097d943d34c9da2bc]: Word in s. 104(2) omitted (25.1.2018) by virtue of Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 4(c); S.I. 2018/35, art. 2(z)(i)

[^key-5e6b098956ed1fb542a3009f1fec5966]: S. 154 in force at 25.1.2018 by S.I. 2018/33, art. 2(e)

[^key-5ea424696445ae496f578c881077b39c]: S. 80 applied (with modifications) (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 7 para. 43(5); S.I. 2018/34, art. 3

[^key-5f5c689370f6c8a00d0e4580aec45989]: S. 111(1): s. 111 renumbered as s. 111(1) (25.1.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 8(a); S.I. 2018/35, art. 2(z)(i)

[^key-5f9baa5251a68fc27d7b0257ae40f64c]: Words in s. 191(1) inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 53(a)

[^key-5fc17a9b3f25fcd712b9b76c038071ef]: S. 63 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-604638b815e9516186ab23ab463755f5]: Words in s. 181B(5) substituted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), ss. 44(4)(b), 97(2); S.I. 2018/35, art. 3

[^key-60746429222273f66656afa2d29e54f8]: S. 133(1A) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 31

[^key-60916086210e78f8c80daf70ddfc43c0]: Word in s. 126(2) substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 46(b)

[^key-60b89bd1dd99459b1726fe3a50c25821]: Words in s. 43(1) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 12(a); S.I. 2018/34, art. 3

[^key-6104999d3b0b7f20b77f852404ad1a42]: S. 18(1)(i)(j) inserted (29.11.2017) by The Tax Collection and Management (Permitted Disclosures) (Wales) Regulations 2017 (S.I. 2017/1163), regs. 1(2), 2(c)

[^key-613093e9898cda391ee7d48581f2ac5a]: S. 135 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-6183523a282607ef8fc827a8cbdd577f]: S. 18(1)(h); punctuation mark substituted for full stop (29.11.2017) by The Tax Collection and Management (Permitted Disclosures) (Wales) Regulations 2017 (S.I. 2017/1163), regs. 1(2), 2(b)

[^key-61ca4c32711629f8d408f2e755b5ddd5]: S. 134 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-62a7ae71a5139eaf8af4b0a7d95a5cc6]: Ss. 103A, 103B inserted (25.1.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), ss. 59(1), 97(2); S.I. 2018/35, art. 2(s)

[^key-62e64832db833f32d917d5270159e598]: S. 162 in force at 25.1.2018 by S.I. 2018/33, art. 2(g)

[^key-632f55ef229f17675231e92ce8869c06]: Words in s. 136(2) substituted (1.4.2018) by virtue of The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 33(a)

[^key-64c41d3a9c9c67b3b5bea7e5416085c6]: Word in s. 128(4) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 47(b); S.I. 2018/34, art. 3

[^key-651778a0a9f8f05c2670ef053487cda4]: S. 169(5A)(5B) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 60; S.I. 2018/34, art. 3

[^key-65dba1033b483f75a67c31fcabe40f70]: Pt. 3 Ch. 7 applied (with modifications) (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), ss. 48(3), 81(2)(3), Sch. 6 para. 14(2); S.I. 2018/34, art. 3

[^key-664bd6bcd2396eb67160de950ee3caf3]: S. 110 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-6797f190cf33d5714891959656e5f110]: S. 98 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-68c22dc681309aa619b5212b8beff00c]: S. 25 in force at 25.1.2018 by S.I. 2018/33, art. 2(a)

[^key-68dece8ca593e48879daee5e00a4d56a]: S. 39A inserted (18.10.2017) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 8; S.I. 2017/953, art. 2(j)

[^key-68fb431f7a2745b7d4825ec266514728]: S. 157(3)(c) inserted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), ss. 53(3), 97(2); S.I. 2018/35, art. 3

[^key-691c5de6a928510e4764f4689e739dc9]: Ss. 125-128 applied (1.4.2018) by The Tax Collection and Management (Reimbursement Arrangements) (Wales) Regulations 2018 (S.I. 2018/88), regs. 1(2), 8(3)

[^key-6988ae19cc726da14919dd1fb2153d1d]: S. 19 in force at 18.10.2017 by S.I. 2017/954, art. 2

[^key-6a0cfab21284c984f6542cb6e3f128f7]: S. 100(5)(d)(e) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 21(b)

[^key-6b77709d148b2486f325c24ad5d6457d]: Words in s. 64 inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 25(1)(a); S.I. 2018/34, art. 3

[^key-6c6bafe908bd4ec276f2b969a4dbec35]: Words in s. 190(6)(b) inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 52(3)(b)(i)

[^key-6c9951a3d1a11ae213e0212c4ab1f41e]: S. 158 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-6cefd6673ae6a220aeb173d38c38c067]: S. 187A inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 66; S.I. 2018/34, art. 3

[^key-6dbaa1b106218e09c68a574eb7637abd]: S. 29 in force at 18.10.2017 by S.I. 2017/954, art. 2

[^key-6eeab250507e748d475f07d55c249507]: S. 51 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-6f011852417d37553be12609f3a5efa3]: Word in s. 119(1) inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 40(b)

[^key-6f487cba07dc357592d9fa8aae42f2d1]: S. 47 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-6f6e0e11176d333fc22698532a741e64]: S. 123A and cross-heading inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 25

[^key-6fd989885bede4a00475e7b2017de172]: Words in s. 133(3) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 50; S.I. 2018/34, art. 3

[^key-7064e432205d373559b07c6b97ac98b9]: Words in s. 126(3) substituted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 26(3)

[^key-7075e5dc377cf75fe33fbf07516d468c]: Words in s. 43(2) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 12(c); S.I. 2018/34, art. 3

[^key-712f928a338967252d2f90121e927a3e]: S. 114 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-7152e8a6e969e40880c376415a516a16]: S. 183 in force at 25.1.2018 by S.I. 2018/33, art. 2(i)

[^key-729a88b08634b1a32877a643a7d6de49]: S. 150 in force at 25.1.2018 by S.I. 2018/33, art. 2(d)

[^key-72eb4c1bacdd2a181dbd2b8e4618884f]: S. 77 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-730ff6c1615b1f4fab8393b689835d44]: Words in s. 105(1) substituted (25.1.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 5(b); S.I. 2018/35, art. 2(z)(i)

[^key-73457a00a98f49a0860f44f55ed602de]: Words in s. 170(1) substituted (25.1.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 61; S.I. 2018/34, art. 2(b)(iii)

[^key-73ad1c13be354b57e3d8e69dd63cf5bd]: S. 170 in force at 25.1.2018 by S.I. 2018/33, art. 2(h)

[^key-7489c37b301c142d2a3625666b4d43b9]: Words in s. 151(1)(c) renumbered as s. 151(1)(c)(i) (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 36(2)(a)

[^key-74e24fd365c1e05086c54e7d53cc8d89]: Words in s. 190(6)(b) substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 52(3)(b)(ii)

[^key-7664cda17bc01a98ed4d19f6ce798543]: S. 26 in force at 25.1.2018 by S.I. 2018/33, art. 2(b)

[^key-76bf58bd59624c0f0f8beaee300422b0]: S. 146 in force at 25.1.2018 by S.I. 2018/33, art. 2(d)

[^key-76f17d1ed7f39f31f2964b334baefc3e]: S. 64 heading substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 25(2); S.I. 2018/34, art. 3

[^key-77b8cceae86bdcd6d7472df19c553175]: S. 27 in force at 18.10.2017 by S.I. 2017/954, art. 2

[^key-787fdb6b85e13876da3883a0564b7a24]: S. 21(2) in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-794da4641cea6c9acdc8d1c8353288b5]: S. 1(ba) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 2; S.I. 2018/34, art. 3

[^key-79fd020a7a8141d5a66cc805d765fc97]: Words in s. 37(e) substituted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 9

[^key-7a005c6215bc95bdb7fa4493d9b6a8e6]: Word in s. 120(2) inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 41(c)

[^key-7a8874564e640fb36b2a03fdf5db1ac9]: Words in s. 128(5) omitted (1.4.2018) by virtue of Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 47(c); S.I. 2018/34, art. 3

[^key-7ae81abfa8228f48375cdf2d580e3afc]: S. 161 in force at 25.1.2018 by S.I. 2018/33, art. 2(g)

[^key-7bdb2677f4917a44732c36ddb6dcbad1]: S. 128(2)(aa) inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 48(b)

[^key-7be483546f6fca1b7b82d28b963a5398]: Words in s. 107 inserted (25.1.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 6; S.I. 2018/35, art. 2(z)(i)

[^key-7c93b6061ee0547df187b6d32cda874c]: S. 24A inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 25

[^key-7d8ab5bf086167a6ac1c6a0ba250fe30]: S. 72 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-7dc656b7bdc061a42ee7713ca8c11619]: S. 81(1A) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 34(a); S.I. 2018/34, art. 3

[^key-7e86f049bcf4d8f34cddcdcc731fb80a]: S. 9 in force at 18.10.2017 by S.I. 2017/954, art. 2

[^key-7ea68f05afc293d65a67a53e96435eb5]: Words in s. 119(1) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 40; S.I. 2018/34, art. 3

[^key-7ec0553e6e5e1a47dbf103931a653f2c]: Words in s. 157A(1) substituted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 15; S.I. 2018/35, art. 3

[^key-7f8a83f381865e39cd93ee574dc9a188]: S. 157(1A) inserted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), ss. 53(2), 97(2); S.I. 2018/35, art. 3

[^key-801d66c2f587078402f491cbe973e425]: Words in s. 66(2) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 27(a); S.I. 2018/34, art. 3

[^key-808abd02f2192ee5f2fbb8cf9b5badd3]: Words in s. 130(2) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 48(b); S.I. 2018/34, art. 3

[^key-80c3b724c38f72529d5cd1f64b291a18]: Words in s. 12(2)(b) substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 22(a)

[^key-80d7462c7a8d7845414a3a352ce09a55]: Word in s. 18(1) omitted (29.11.2017) by virtue of The Tax Collection and Management (Permitted Disclosures) (Wales) Regulations 2017 (S.I. 2017/1163), regs. 1(2), 2(a)

[^key-819683c223086a0774675d9784a981f5]: S. 22 in force at 18.10.2017 by S.I. 2017/954, art. 2

[^key-826e9bfc17a275bca9a9973c622575b1]: S. 141 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-82940b0d247693e5422a9226d10b8693]: Words in s. 169(4) substituted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 42(2)(b)

[^key-830147463099b783f3d08aef6f5c64b5]: S. 38(8) omitted (1.4.2018) by virtue of Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 5(f); S.I. 2018/34, art. 3

[^key-83c32ad1de771807ef4bfa70095a98cb]: Words in s. 141(1)(c) substituted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 35

[^key-8412454f62906763c919556bcf7d15e7]: Words in s. 127(6) substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 47(c)

[^key-846b7f533a61efbdcc2b7b925484af29]: S. 169 in force at 25.1.2018 by S.I. 2018/33, art. 2(h)

[^key-84baad052b594106b941a25cf3a5520b]: S. 142 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-84e767729d46d1aeab6b2b05bce55d1b]: S. 43(1A)(1B) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 12(b); S.I. 2018/34, art. 3

[^key-8549b0c1d5bebc087b00d3f3e2bd1442]: Word in Pt. 3 Ch. 2 heading omitted (1.4.2018) by virtue of Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 4; S.I. 2018/34, art. 3