Tax Collection and Management (Wales) Act 2016

[^key-86b58ea9513cfd433ae40f2ac370f1ba]: Words in s. 158(1) substituted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 38

[^key-870cc1497022065e691f22f4a3e0d4c5]: Words in s. 84(1)(b) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 18(2)(a)

[^key-8766c39672e8a577e322a5c7c8d15c4b]: S. 184 in force at 25.1.2018 by S.I. 2018/33, art. 2(i)

[^key-87c3b5670ca90482ca86002dc53a55f0]: S. 117A inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 37

[^key-88bdb4a80404210197a7d5222050bc2a]: Words in s. 38(2)(b) 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(b)(ii); S.I. 2018/34, art. 3

[^key-88e31fc82b40610def30bba695e55ec5]: Word in s. 189(2) inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 51

[^key-89be8a4700f581feade909ddc3873617]: S. 167 in force at 18.10.2017 by S.I. 2017/954, art. 2

[^key-8adb22c1ab386b786f5d20446e02ed43]: Words in s. 57(b) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 14

[^key-8c9f3140286f6b07ca557d4dc0e0b592]: S. 73 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-8dc8a7f79ccabd85d87b766bf99d8c48]: S. 124 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. 43; S.I. 2018/34, art. 3

[^key-8e03e5d053f7d47246b96b355d46e9c9]: Words in s. 108(2) inserted (25.1.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 7(c); S.I. 2018/35, art. 2(z)(i)

[^key-8e33d821647e563feba91e848e32cb18]: S. 172(2A) inserted (25.1.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 16; S.I. 2018/35, art. 2(z)(ii)

[^key-8eac47ba31a4d420cf823081d58509a0]: Words in s. 130(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. 48(a); S.I. 2018/34, art. 3

[^key-8ef9d153c24c946bd49b67c8aeb62116]: Word in s. 128(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. 28(2)(a)

[^key-8fa34355a6f5b257f0537d2f5476d1bf]: S. 85 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-91039e39d9c8dc8a070ffd4c9e563c40]: Ss. 120A-120H and cross-headings inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 42

[^key-9135b5b7d99d73256491417fc57874f2]: Words in s. 191(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. 69(a)(i); S.I. 2018/34, art. 2(b)(v)

[^key-9138e5edf47489eb32ac1781327bd10a]: Word in s. 181B(3) omitted (1.4.2018) by virtue of Landfill Disposals Tax (Wales) Act 2017 (anaw 3), ss. 44(2)(a), 97(2); S.I. 2018/35, art. 3

[^key-91fcad257cf1cc5089670e520f9c0048]: S. 160 in force at 25.1.2018 by S.I. 2018/33, art. 2(g)

[^key-922c51a53ffc0ecf301369541ad3f655]: S. 137 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-9277a8a25ce11c80ac4f513cf05c3fba]: S. 80 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-9312af3b06b559b8e4fae3c3183e784e]: S. 175 in force at 25.1.2018 by S.I. 2018/33, art. 2(i)

[^key-9332c7e564698585c922c51b87742460]: S. 43(3)(a)(b) substituted for words in s. 43(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. 12(d); S.I. 2018/34, art. 3

[^key-93920ca8d651411c3468337c8eb43447]: S. 128 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-945ae5e73cb5ee128031fbb232baad88]: Words in s. 193 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. 71; S.I. 2018/34, art. 3

[^key-94fba81905bd8f2db9b711f0a8a7e1c5]: S. 126(2A) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 26(2)

[^key-96200d3ed94551d4d841efb506649596]: S. 55A inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 12

[^key-968897b6b1b6269f689ba81934d57547]: S. 53 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-96bda5550910e9fad55651c5bf86620d]: Pt. 3A inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), ss. 66, 81(2)(3); S.I. 2018/34, art. 3

[^key-9762f8d93abfb46f8f6b961202e0abbf]: S. 172(2)(h) inserted (25.1.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), ss. 24, 97(2); S.I. 2018/35, art. 2(d)

[^key-987869869c33fd2e2d31e423e7b54c3c]: Words in s. 190(9)(a) inserted (25.1.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 18; S.I. 2018/35, art. 2(z)(iii)

[^key-9911155b97959ee466997b813a8351f8]: Words in s. 128(2)(a) inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 48(a)

[^key-999038d0d9b91c56634b5d245c16a98f]: S. 88 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-9a1c65e7558e922af8230e8fe94567f7]: S. 86(2) substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 36

[^key-9a36dfe3461b83205948cfb45b4dc405]: S. 21(1) in force at 18.10.2017 by S.I. 2017/954, art. 2

[^key-9a6e5c4c26aaae0430ebc5d146d79d4e]: Words in s. 81A(1) inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 35(a)

[^key-9ac66177dbfd93f558034ed99ef0d62b]: S. 11 in force at 18.10.2017 by S.I. 2017/954, art. 2

[^key-9add8021290e1d8aa04cfa1b9380ecb6]: Words in s. 191(3) inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 53(b)

[^key-9b18767c82aff10e26560626591e1c40]: S. 138 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-9b535d95c61e4cd046334bd8e2b9a1ea]: Words in s. 169(5) substituted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 42(3)(b)

[^key-9b65f9557611ad87faa7469dd1f7d727]: S. 78 applied (with modifications) (12.7.2024) by 2017 anaw 1, Sch. 5 para. 23(7)-(10) (as inserted by The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024 (S.I. 2024/791), regs. 1(2), 5(2))

[^key-9b8b600da7556522f3cefc7ccd30a1e9]: S. 122(2A) inserted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 11(a); S.I. 2018/35, art. 3

[^key-9c2b53bd9e93195693e54609a3d064ee]: Word in s. 63(1)(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. 23(a); S.I. 2018/34, art. 3

[^key-9da785f8aacb477af3a20b336ee2bef0]: S. 157A excluded (1.4.2018) by The Tax Collection and Management (Reimbursement Arrangements) (Wales) Regulations 2018 (S.I. 2018/88), regs. 1(2), 8(4)

[^key-9e4918f19f5e1f4827a7e4a6e376f1c7]: S. 120 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-9f529747f9160635b03514c53ecf8cd8]: S. 55 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-9f7c16f5cd8f9b093d08e85f55c358b0]: Words in s. 192(2) inserted (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. 70; S.I. 2018/34, art. 2(b)(v)

[^key-9f8e3f3c53e781d0ced495dea321ec00]: Words in s. 169(4) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 42(2)(a)

[^key-9fa6edfe41da9540c9dc8e44e55877a7]: S. 4(c) omitted (31.12.2020) by virtue of The Welsh Tax Acts (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/833), regs. 1(2), 5(2); 2020 c. 1, Sch. 5 para. 1(1)

[^key-9fb080f97dea2351935705b5e8fc21ab]: S. 56 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-a01494c4dabc512e1388a0e1cc8e5b57]: S. 145 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-a0e7418163264c6f3a8945b7c7101cdd]: S. 119 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-a15c87dad911db590abbaf9877492bf5]: S. 106 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-a19cc9bc4bb42f691c85186d6c14ac61]: 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(b)

[^key-a1cf3e9e852f0069b2fdf178935d9d63]: Ss. 157, 157A, 158 substituted (25.1.2018) for ss. 157, 158 by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 58; S.I. 2018/34, art. 2(b)(ii)

[^key-a24f68c436af40351e2c1759f5c24b70]: Ss. 143-145 applied (1.4.2018) by The Tax Collection and Management (Reimbursement Arrangements) (Wales) Regulations 2018 (S.I. 2018/88), regs. 1(2), 8(1)

[^key-a264f2e9b77ddbd18b2a613a9342df0e]: Word in s. 182(3) inserted (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. 64; S.I. 2018/34, art. 2(b)(iv)

[^key-a3de1652608452a2370d040fcc49d760]: S. 58 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(2); S.I. 2018/34, art. 3

[^key-a41de4e916f8b1cd4bb59cd3e4ab6718]: S. 172(2)(f)(g) 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. 62; S.I. 2018/34, art. 3

[^key-a43c451bee7706260bca97e2f974e658]: S. 181B(4)(b) and word inserted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), ss. 44(3)(b), 97(2); S.I. 2018/35, art. 3

[^key-a45078a8c07eb25b4e4758e07ee32f16]: S. 185 in force at 25.1.2018 by S.I. 2018/33, art. 2(j)

[^key-a45c959c81c6270fa2f02cbac9ad2d80]: S. 116 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-a4602364f7dd112139d13f0cdfeebc83]: Words in s. 84(1)(c) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 18(3)

[^key-a5002e1bb4b7b3a5b509fdc3ce8d9ed0]: S. 190(1A)(1B) inserted (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. 68(b); S.I. 2018/34, art. 2(b)(v)

[^key-a55232e097e6c976e97b7631bc106940]: S. 24 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-a561cbd8d2d4f445ef02f531b1899b9f]: Words in s. 81(4) 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(b); S.I. 2018/34, art. 3

[^key-a59ac181c0f00413068d8c345cc94c0d]: Word in s. 135(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. 32(3)(a)

[^key-a5ee52558985c0229050b6e80bc96931]: Words in s. 172(3)(c)(i) inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 49(b)

[^key-a616d7f99820579b19cec61851854e76]: S. 61(3) 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. 20; S.I. 2018/34, art. 3

[^key-a79e58b7f2d500ac0610c9cdae709b3e]: Words in s. 85(3) substituted (31.12.2020) by The Welsh Tax Acts (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/833), regs. 1(2), 6(1) (with reg. 6(3)); 2020 c. 1, Sch. 5 para. 1(1)

[^key-a83306be255f7633da8e962756502ab0]: S. 125(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. 44; S.I. 2018/34, art. 3

[^key-a8341b06756506137d5b4cbe659a8f04]: Words in s. 45(3) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 11(4)

[^key-a83f4ce7e9925557ca14ccbd213379ea]: Words in s. 117(1)(a) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 22

[^key-a8cfe4c5b23a0eb4608a2624ffe9099a]: S. 29(2A) inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 29

[^key-a90a1779b6c9331a18a0bd530520a322]: S. 147 in force at 25.1.2018 by S.I. 2018/33, art. 2(d)

[^key-a91bd71088065f4c4019401e0b1ce197]: S. 18 in force at 18.10.2017 by S.I. 2017/954, art. 2

[^key-a97fce9977aebb54600558a1d1f19105]: S. 40(a)(b) substituted for words (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 3; S.I. 2018/35, art. 3

[^key-a993d099f3d541f811183174692193da]: S. 192(3) inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 54(b)

[^key-a9cc8f5aa9fe3ceaa3e1b40dd3671a66]: S. 69(1)(2)(5) in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-ab7beafa538f66727541dc52fefac77a]: S. 65 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-ab8ed21340e64efa5bd2dfff28da6c61]: S. 31 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-ac47d7cca4683145e899f71b260e5dd6]: S. 42(4A) 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. 11(a); S.I. 2018/34, art. 3

[^key-ac8ba2fe537934324db36d2499a94b02]: S. 129(2)(d) and word inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 29(b)

[^key-acf90e612ee0abd062050db36e84c6cd]: Words in s. 127(1)(c) substituted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 27(2)

[^key-ad00a71f18f95603618afa8a13022f58]: S. 166 in force at 25.1.2018 by S.I. 2018/33, art. 2(h)

[^key-ad989bd00966483f7de70014596c3033]: Words in s. 190(1) inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 52(2)

[^key-aea1b99c9f6abe0ef5e7a59608962171]: S. 163 in force at 18.10.2017 by S.I. 2017/954, art. 2

[^key-aeb32f314c62af05523ad095741e7790]: Words in s. 58(4)(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(d)(ii); S.I. 2018/34, art. 3

[^key-aebe51ac2fedeb93ec8cd2782a6fa433]: Ss. 122, 122A substituted for s. 122 (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. 42; S.I. 2018/34, art. 3

[^key-af71c8da8c8847fa2c6847d90d918d59]: Word in s. 38(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. 5(d)(i); S.I. 2018/34, art. 3

[^key-afb03351d3d023630a7baa5ace808cc9]: S. 38 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. 5(g); S.I. 2018/34, art. 3

[^key-b05c3b058f45912424a2a75f2f4e53ea]: S. 172(2)(l) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 43

[^key-b0762d17b58b4b324fcdaa09f582c239]: Words in s. 67(2)(a) 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(b); S.I. 2018/34, art. 3

[^key-b07750616165958c5978a6aefe67fa42]: Word in s. 44(1) omitted (1.4.2018) by virtue of The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 10(a)

[^key-b0f5ecf2b63739b9af810d777928bc01]: S. 155 in force at 25.1.2018 by S.I. 2018/33, art. 2(f)

[^key-b0ff4f724c7ec3d8c258510d3fb70e79]: S. 39 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-b129bb6ce121a44cdfe866fff466fb81]: S. 5 in force at 18.10.2017 by S.I. 2017/954, art. 2

[^key-b1322676d089639edb89b73b2013b7be]: S. 93 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-b13dc72b1cbebdb3def55ad31941b608]: S. 59 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(3); S.I. 2018/34, art. 3

[^key-b163bf0c01e15a9f87efa14545539dca]: S. 67 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-b1f04755eac1c3875a8816021dedf153]: Act: power to amend conferred (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), ss. 62, 67(1)

[^key-b3e2cfa316bfd2ac39ff09e40fe296fb]: S. 144 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-b41cefb4aeecd6a25e699ea9ec38f49a]: Words in s. 56 substituted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 13

[^key-b5ecd27fbddf0826f6e6db95ab5730cc]: S. 43(4) 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(e); S.I. 2018/34, art. 3

[^key-b66301b4bdf2b8b2ddaea7d7ffd4b806]: Words in s. 127(3) substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 47(a)

[^key-b6aa4eb142cf230c27e9e71c3175de4a]: S. 39 renumbered as s. 39(1) (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 2(a); S.I. 2018/35, art. 3

[^key-b6ddc9d18ce8dd4c88529862ebeb3099]: S. 168 in force at 25.1.2018 by S.I. 2018/33, art. 2(h)

[^key-b70756fc5d89c15926ee23b09fae1aee]: S. 44 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-ba2a37db076ab917a18e14eac06fd19e]: S. 32 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-ba5d09aa630bcea70ca7795529b2e270]: S. 101(1)(2) in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-ba67aaa5e7c19b02daddb217dc6fa724]: S. 4 in force at 18.10.2017 by S.I. 2017/954, art. 2

[^key-bb917f0d4617c9f9b3c7115caf1701f0]: Words in s. 191(1) inserted (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. 69(a)(ii); S.I. 2018/34, art. 2(b)(v)

[^key-bbde0bc774797f22f4754d409ca997ea]: S. 122(2)(c) inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 44(a)

[^key-bc5a00d9715f806ebf857fc09dffec9c]: Words in s. 122A(1) inserted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 12; S.I. 2018/35, art. 3

[^key-bca4088959d6973276c7c6bdefd66332]: 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), s. 81(2)(3), Sch. 6 para. 14(2); S.I. 2018/34, art. 3

[^key-bcb0a524f857b4aecd72a31026686efc]: Words in s. 122 Table A1 inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 44(c)

[^key-bcd2e6b8025cca79d0098cdadfdc9966]: S. 148 in force at 25.1.2018 by S.I. 2018/33, art. 2(d)

[^key-bd44957f305b305585bd54ffa1768304]: S. 42 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-bd4a3d7a622c49708c954648c40bfb04]: Words in s. 31(4)(b) inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 31

[^key-bd533cef915fa268d10163aa5c141c54]: S. 83 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-be8eed331625eab791b7bde3d61be845]: S. 58(3A) 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. 18(c); S.I. 2018/34, art. 3

[^key-bf42f5630928355e25afbe2dce8a31b2]: S. 191(2) 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. 69(b); S.I. 2018/34, art. 2(b)(v)

[^key-bfd40692297ce44224bf9952e700952b]: S. 54 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-c05266c558bb05c0da129c63dcf0093c]: S. 25(3) inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 26(b)

[^key-c0ee50ea4d7af18df970fe9b717342da]: S. 136 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-c1ae7a27a043158cec3bd1bc828f9717]: Words 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)(b)

[^key-c276f4be39ee345526cd5555d2ca2328]: Words in s. 126 heading inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 26(4)

[^key-c36d1ebccdcfea35cf416a0f29a26370]: Words in s. 108(1)(b) inserted (25.1.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 7(b); S.I. 2018/35, art. 2(z)(i)

[^key-c3ab45b1dfe5e097533fb40fe5ac3b08]: S. 177 in force at 25.1.2018 by S.I. 2018/33, art. 2(i)

[^key-c433931743c37752289b9ae7596e5bb9]: S. 118(2) inserted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 9(b); S.I. 2018/35, art. 3

[^key-c522a12a9102232a03bab31d64d908b8]: S. 161(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. 40(2)(b)

[^key-c5288a0b2c617c29f81f49dc16c12851]: S. 6 in force at 18.10.2017 by S.I. 2017/954, art. 2

[^key-c591b8cc53568c652daa19bf3dab1345]: Words in s. 20(3)(a) substituted (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 2(1), Sch. Pt. 1 table

[^key-c64a8ef7dcf6e06d323c4d38e784be9c]: Word in s. 67(11) substituted (31.12.2020) by The Welsh Tax Acts (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/833), regs. 1(2), 5(4)(c); 2020 c. 1, Sch. 5 para. 1(1)

[^key-c64cf0ec8cf0de8d7606f0be8724e2d9]: Words in s. 104 heading inserted (25.1.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 4(a); S.I. 2018/35, art. 2(z)(i)

[^key-c7ace98ce8fbd977ea29acbd05f14a6d]: S. 13 in force at 18.10.2017 by S.I. 2017/954, art. 2

[^key-c885dcf4c6fe7c1b75229735801fffa3]: S. 59(4A) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 16(5)

[^key-c8ff440f3c7298101866e51937916ed7]: S. 112 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-c9233f03b330a2c67aa62400d7543a9b]: S. 176 in force at 25.1.2018 by S.I. 2018/33, art. 2(i)

[^key-c9329db5dc1f82395a30d5e7ddf27330]: Words in s. 127(4) substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 47(a)

[^key-c974f9cf27574f6ad701414d2bc7edc5]: S. 107 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-c99edffbbf31b10e15c0e96dc1a1fc11]: Words in s. 191(3) 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. 69(c); S.I. 2018/34, art. 2(b)(v)

[^key-ca6441667c178fbe03203904d3904e45]: S. 128(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. 28(2)(b)

[^key-cae376b6fa3bae1960d95351c0b093ba]: S. 87 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-cbace0cc81c01ab9941fe34dcc2b8a2d]: Words in Pt. 5 Ch. 2 heading inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 23

[^key-cbf9b1d2446c57707e264cbc80d60791]: S. 40 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-cca2ad60b7e3256f4e312dc1e4fa3a3a]: Words in s. 128(1) 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(a); S.I. 2018/34, art. 3

[^key-cd51e46ac4e728f09baab083cea620f3]: S. 44(1)(c)(d) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 10(b)

[^key-cd6803f4995c9a169c21fc4ca8a948cb]: S. 104 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-cd7a1a83d5ed302d7cd13d066b4a3385]: S. 103(8) inserted (25.1.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), ss. 59(2), 97(2); S.I. 2018/35, art. 2(s)

[^key-ce7c15c477f72ccbfecead6cc04ea50c]: S. 187 in force at 25.1.2018 by S.I. 2018/33, art. 2(j)

[^key-cf2ecf13bfcd0ba9fcea40f718514e48]: S. 45(1A) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 11(2)

[^key-cff953e3e8d0bb91894d08b35067cd84]: Word in s. 145(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. 55; S.I. 2018/34, art. 3

[^key-d0d2d0bfc9f8114d2d921eb032beed4d]: Words in s. 181B(5) renumbered as s. 181B(5)(a) (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), ss. 44(4)(a), 97(2); S.I. 2018/35, art. 3

[^key-d113284198ca41a09b7323440dcc5609]: S. 140 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-d1c00a0f0a19aefe90c23f792a61ef2d]: S. 108 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-d304fd757be16c888e532d0adba39c0b]: Words in s. 40 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. 9; S.I. 2018/34, art. 3

[^key-d37ad2f295dfaeb5658471c15a8ceb9a]: S. 151(1)(c)(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. 36(2)(b)

[^key-d3ae055264108127a476cd922ff95477]: S. 64 modified (1.4.2018) by The Tax Collection and Management (Reimbursement Arrangements) (Wales) Regulations 2018 (S.I. 2018/88), regs. 1(2), 3

[^key-d3b2b3d4d74501100156b0b5e567169f]: S. 70 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-d56d140a2cf26ed409507222efcc7a56]: S. 186 in force at 25.1.2018 by S.I. 2018/33, art. 2(j)

[^key-d5891eacb090a2efd96120e301d5b045]: S. 165 in force at 25.1.2018 by S.I. 2018/33, art. 2(h)

[^key-d5e596b13cbeb625ea70e683deb26967]: S. 132 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-d6ddbca786acb15d1f7eb27a7d0c24cc]: S. 159 and cross-heading omitted (25.1.2018) by virtue of Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 59; S.I. 2018/34, art. 2(b)(ii)

[^key-d72e8b4624f4bab784c6b4ad5f01055e]: S. 164 in force at 25.1.2018 by S.I. 2018/33, art. 2(h)

[^key-d7c4a258ed176c6dd9a126cb9eb4ae9e]: Words in s. 45(2) renumbered as s. 45(2)(a) (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 11(3)(a)

[^key-d7df03816c00499d41ae0807a99a4b42]: Word in s. 118 cross-heading inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 38

[^key-d826b672de41a0f12cd0699dd97803f1]: S. 79 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(4); S.I. 2018/34, art. 3

[^key-d8ed90aa13158ab321dae24e6a57eab4]: S. 18(1)(za) inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 24

[^key-d9b3bc600be799334dc21ea23f462e8c]: S. 115 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-da2c5229df35edb43bca0852d962e9ee]: S. 75 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-da4b0dfcb5234d23da81b1540138c781]: S. 45 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-daa019f98be0292c0bc71696e80752a4]: S. 12(2)(e) inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 22(b)

[^key-dbf84d13752642e60bad9a21b7474579]: S. 38A 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. 6; S.I. 2018/34, art. 3

[^key-dc0d12d51f0116dfdcdd2b165e6018aa]: S. 139 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-dc95dd5de219c78df45b696fb5f15ff1]: Act: power to modify conferred (9.9.2022) by Welsh Tax Acts etc. (Power to Modify) Act 2022 (asc 2), ss. 1, 9 (with s. 2(4)-(6))

[^key-de0d9d61beb189d008dbf9b1fa1b9c00]: S. 127 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-dee82af8f1e8ce23bb6bb6430b100c65]: S. 179 in force at 25.1.2018 by S.I. 2018/33, art. 2(i)

[^key-def2c30d52cebd131bb71923e258f1a1]: S. 59 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-df06c7b518e4035d07faa882b298529e]: S. 58(5) inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 33

[^key-dfd4d662aca517edb79bd1f59dfdb374]: S. 122ZA inserted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), ss. 76, 97(2); S.I. 2018/35, art. 3

[^key-e0cbd5f98983c5c45972c7c9f4417717]: S. 111 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-e13cbfa6007b379ff7ec8821c4be183e]: Word in s. 100(5) omitted (1.4.2018) by virtue of The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 21(a)

[^key-e2e596c3299fc9a7896808e7cd399945]: S. 151(3)(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. 36(3)(b)

[^key-e2f008f41bee58a441f3db931eecb6e4]: S. 154A inserted (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. 56; S.I. 2018/34, art. 2(b)(ii)

[^key-e3632b0424c11fe4f76b252ae40e0105]: S. 91 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(6); S.I. 2018/34, art. 3

[^key-e54792eb44433e01d9665b19c4cb160c]: Words in s. 69(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. 30; S.I. 2018/34, art. 3

[^key-e64cdc473fd171c6bc5047d3a46f8bca]: S. 108(4A) inserted (25.1.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 7(e); S.I. 2018/35, art. 2(z)(i)

[^key-e70f5cbfa2599724f6b2f608a3d00e3a]: Word in s. 45(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. 13(a); S.I. 2018/34, art. 3