Legalize / United Kingdom / Wales / Act of Senedd Cymru

Landfill Disposals Tax (Wales) Act 2017

Type Act of Senedd Cymru

Publication 2017-09-07

Last updated 2022-09-09

State In force

Jurisdiction Wales

Department Statute Law Database

Source legislation.gov.uk

articles Not indexed

Reform history JSON API

After section 122 of TCMA (penalty for failure to pay tax on time) (substituted by paragraph 42 of Schedule 23 to LTTA) insert—

(122ZA) (1) Where a person becomes liable to a penalty under section 122 in respect of a failure to pay an amount of landfill disposals tax on or before the penalty date, a penalty period— (a) begins with the day after the penalty date, and (b) ends 12 months later, unless extended under subsection (2)(b). (2) If, before the end of the penalty period, the person fails to pay another amount of landfill disposals tax (“amount B”) on or before the penalty date for that amount— (a) the person is not liable to a penalty under section 122(1) in respect of that failure but is liable to a penalty under this section instead, and (b) the penalty period is extended so that it ends 12 months after the penalty date for amount B. (3) The amount of the penalty to which a person is liable under this section is determined by reference to— (a) amount B, and (b) the number of times during the penalty period on which the person has failed to pay an amount of landfill disposals tax on or before the penalty date for that amount. (4) If the failure is the person's first failure during the penalty period, the person is liable to a penalty of 2% of amount B in respect of that failure. (5) If the failure is the person's second failure during the penalty period, the person is liable to a penalty of 3% of amount B in respect of that failure. (6) If the failure is the person's third or subsequent failure during the penalty period, the person is liable to a penalty of 4% of amount B in respect of that failure. (7) A penalty period may be extended more than once under subsection (2)(b).

CHAPTER 6 — SPECIAL CASES

Corporate groups

Designation of group of companies

77

(1) WRA may designate two or more bodies corporate as a group for the purposes of the tax.

(2) A designation is made by issuing a notice to each member of the group.

(3) The notice must specify—

(a) the bodies corporate that are members of the group;

(b) the member of the group that is the representative member;

(4) The effects of designating a group are that—

(a) the representative member of the group is to be treated for the purposes of the tax as the operator of each authorised landfill site of which a member of the group is the operator;

(b) accordingly, a relevant amount that a body corporate would otherwise be required to pay as a result of anything done or omitted to be done while it is a member of the group must instead be paid by the representative member;

(c) all of the following are jointly and severally liable for any of the relevant amount that remains unpaid after the date by which the representative member was required to pay it—

(i) each body corporate that was a member of the group at the time of the act or omission that gave rise to the requirement to pay the amount, and

(ii) any other body corporate that was a member of the group on the date by which the representative member was required to pay the amount.

(5) WRA may designate a group of bodies corporate only on the application of one or more of those bodies.

(6) An application to designate a group must be made in writing; and the body or bodies making the application must satisfy WRA that it is made with the agreement of every other proposed member of the group.

(7) If WRA refuses an application to designate a group, it must issue a notice of its decision to the body or bodies that made the application.

(8) In this section, “relevant amount” means—

(a) an amount of tax;

(b) a penalty under an enactment relating to the tax;

(ba) an amount payable in respect of a tax credit;

Conditions for designation as member of group

78

(1) A body corporate may be designated as a member of a group only if—

(a) it carries out taxable operations or intends to do so, and

(b) it is under the same control as every other member of the group.

(2) Two or more bodies corporate are under the same control if—

(a) one of them controls all of the others,

(b) one body corporate or individual controls all of them, or

(3) For the purposes of subsection (2)—

(a) one body corporate (“A”) controls another body corporate (“B”) if—

(i) A is empowered by or under an enactment to control B's activities, or

(ii) A is B's holding company;

(b) an individual or individuals control a body corporate if they would, if they were a company, be the body's holding company.

(4) In subsection (3), “holding company” has the meaning given by section 1159 of, and Schedule 6 to, the Companies Act 2006 (c. 46).

Variation or cancellation of designation

79

(1) Where two or more bodies corporate have been designated as a group, WRA may—

(a) vary the designation of the group by—

(i) adding or removing a member;

(ii) changing the representative member;

(b) cancel the designation of the group.

(2) But WRA must—

(a) vary the designation of a group by removing a member if it is satisfied that the member does not meet the conditions in section 78(1);

(b) cancel the designation of the group if it is satisfied that the group does not have two or more members that meet those conditions.

(3) The variation or cancellation of a designation is made by issuing a notice to each member of the group (including, in the case of a variation to add or remove a member, each member that is added or removed).

(4) The notice must—

(a) set out the details of the variation or cancellation, and

(b) specify the date on which it takes effect.

(5) WRA may vary or cancel the designation of a group—

(a) on an application made in writing under this section, or

(b) on its own initiative.

(6) An application to vary or cancel the designation of a group may be made by the representative member of the group; but the representative member must satisfy WRA that the application is made with the agreement of every other member of the group (including, in the case of an application to vary the designation by adding a member, the member that would be added if the variation were made).

(7) An application to vary the designation of a group by removing a member may also be made by the member that wishes to be removed; in which case that member must satisfy WRA that every other member of the group has been notified of the application.

(8) If WRA refuses an application to vary or cancel a designation, it must issue a notice of its decision to the body corporate that made the application.

Reviews and appeals relating to designation of groups of companies

80

In section 172 of TCMA (appealable decisions), in subsection (2), after paragraph (j) (inserted by section 58 of this Act) insert—

(k) a decision relating to the designation of a group of bodies corporate for the purposes of landfill disposals tax.

Power to make further provision about designation of groups of companies

81

(1) Regulations may add to, repeal or otherwise amend any provision made by an enactment relating to the tax about the designation of groups of bodies corporate.

(2) The regulations may (among other things) make provision about the bodies corporate that may be designated as members of a group and about the effects of designation.

Partnerships and unincorporated bodies

Registration of partnerships and unincorporated bodies and changes in membership

82

(1) This section applies where two or more persons carry on a landfill business in partnership or as an unincorporated body.

(2) WRA may register the persons in their own names or in the name of the partnership or body.

(3) Where the persons are registered in the name of the partnership or body and its membership changes, the persons who are members after the change continue to be registered in that name if at least one of them was a member before the change.

(4) A person who ceases to be a member of a partnership or unincorporated body is to be treated as continuing to be a member until the date on which notice of the change in membership is given to WRA under section 36.

(5) Subsection (4) applies for the purposes of any enactment relating to the tax, but is subject to section 36(3) of the Partnership Act 1890 (c. 39) (liability of estate on death or bankruptcy).

Duties and liabilities of partnerships and unincorporated bodies

83

(1) Where anything is required or permitted to be done under an enactment relating to the tax by or in relation to persons carrying on business in partnership, it must be done by or in relation to every person who is a partner at the time when it is done or required to be done.

(2) But anything that is required or permitted to be done by every partner may instead be done by any of them; and if the partnership's principal place of business is in Scotland, it may also be done by any other person authorised by the partnership.

(3) Where anything is required or permitted to be done under an enactment relating to the tax by or in relation to persons carrying on business as an unincorporated body, it must be done by or in relation to every person who is a managing member of the body at the time when it is done or required to be done.

(4) But anything that is required or permitted to be done by every managing member of the body may instead be done by any of them.

(5) The managing members of an unincorporated body are—

(a) each member of the unincorporated body holding office as president, chairman, treasurer, secretary or any similar office;

(b) if there is no such office, each member holding office as a member of a committee by which the affairs of the body are managed;

(6) A liability to pay a relevant amount as a result of anything done or omitted to be done by persons carrying on business in partnership or as an unincorporated body is a joint and several liability of every person who is a member of the partnership or body at the time when the thing is done or omitted to be done.

(7) But where—

(a) persons carry on a landfill business in partnership or as an unincorporated body, and

(b) a person is a member of the partnership or body for only part of an accounting period,

the person's personal liability for tax chargeable in respect of the accounting period is the proportion of the liability relating to the business of the partnership or body that is just and reasonable in the circumstances.

(8) In this section, “relevant amount” means—

(a) an amount of tax;

(b) a penalty under an enactment relating to the tax;

(ba) an amount payable in respect of a tax credit;

Power to make further provision about partnerships and unincorporated bodies

84

Regulations may add to, repeal or otherwise amend any provision made by an enactment relating to the tax about cases where persons carry on business in partnership or as an unincorporated body.

Change in persons carrying on landfill business

Death, incapacity and insolvency

85

(1) This section applies where a person (“A”) carries on a landfill business of another person (“B”) who has died, become incapacitated or become subject to an insolvency procedure.

(2) A must give WRA notice of—

(a) the fact that A is carrying on the landfill business, and

(b) the nature and date of the event that has led to A carrying it on.

(3) The notice must be given before the end of the period of 30 days beginning with the day on which A began to carry on the landfill business.

(4) WRA may treat A as if A were B for the purposes of the tax, with effect from the time when A began to carry on the landfill business; and WRA may do so whether or not A has given notice under subsection (2).

(5) WRA must issue a notice to A (and, if appropriate, to B) of a decision to treat A as B.

(6) If WRA treats A in that way, A is not required to be registered, or to apply for registration, by virtue of that treatment.

(7) If—

(a) B ceases to be incapacitated or subject to an insolvency procedure, or

(b) A ceases to carry on the landfill business of B,

A must give WRA notice of the cessation and the date on which it occurred.

(8) The notice must be given before the end of the period of 30 days beginning with that date.

(9) WRA must cease to treat A as B if—

(a) WRA is satisfied that either of the conditions in subsection (7) is met (whether or not A has given notice under that subsection), or

(b) WRA cancels the registration of B.

(10) WRA must issue a notice to A (and, if appropriate, to B) of a decision to cease to treat A as B.

(11) For the purposes of this section, a person becomes subject to an insolvency procedure if—

(a) the person is made bankrupt;

(b) a company voluntary arrangement takes effect in relation to the person under Part 1 of the Insolvency Act 1986 (c. 45);

(d) any corresponding event occurs which has effect under or as a result of the law of Scotland or Northern Ireland or a country or territory outside the United Kingdom.

Power to make further provision about death, incapacity and insolvency

86

(1) Regulations may add to, repeal or otherwise amend any provision made by an enactment relating to the tax about cases where a person who has carried on a landfill business dies, becomes incapacitated or becomes subject to an insolvency procedure.

(2) The regulations may (among other things) make provision—

(a) about the circumstances in which a person becomes, or ceases to be, incapacitated or subject to an insolvency procedure;

(b) about duties, liabilities and entitlements relating to the tax where a person has died, become incapacitated or become subject to an insolvency procedure;

(c) which applies whether or not anyone else carries on a person's landfill business after the person dies, becomes incapacitated or becomes subject to an insolvency procedure.

Power to make provision about transfers of businesses as going concerns

87

(1) Regulations may make provision for securing continuity in the application of any enactment relating to the tax where a landfill business is transferred from one person to another as a going concern.

(2) The regulations may (among other things) make provision—

(a) requiring WRA to be notified of the transfer;

(b) for any liability or duty of the transferor relating to the tax to become a liability or duty of the transferee;

(c) for any entitlement of the transferor to the discharge or repayment of an amount of tax, whether arising before or after the transfer, to become an entitlement of the transferee;

(d) for anything done before the transfer by or in relation to the transferor to be treated for the purposes of the tax as having been done by or in relation to the transferee;

(e) about duties to keep and preserve records.

(3) The regulations may make provision that applies subject to conditions, and may in particular—

(a) provide that the application to a transferor and transferee of any provision made under subsection (2)(b) to (e) requires the approval of WRA;

(b) make provision about the making and determination of applications for approval.

(4) The regulations may make provision for—

(a) penalties in respect of failures to comply with the regulations;

(b) reviews and appeals.

(5) The regulations may amend or apply (with or without modifications) any enactment relating to the tax.

CHAPTER 7 — MISCELLANEOUS

Further provision relating to the tax

Adjustment of contracts

88

(1) Where—

(a) a taxable disposal is made at an authorised landfill site,

(b) there is a contract relating to the taxable disposal that provides for a payment to be made, and

(c) after the making of the contract, the tax chargeable on the taxable disposal changes as a result of an enactment relating to the tax,

the amount of the payment provided for under the contract is to be adjusted, unless the contract provides otherwise, to reflect the change in the tax chargeable on the taxable disposal.

(2) For the purposes of this section, a contract relating to a taxable disposal is a contract providing for the disposal of the material contained in the taxable disposal, and it is immaterial whether the contract also provides for other matters.

(3) The reference in subsection (1) to a change in the tax chargeable is a reference to a change⁠—

(a) from no tax being chargeable to tax being chargeable,

(b) from tax being chargeable to no tax being chargeable, or

Power to impose secondary liability on controllers of authorised landfill sites

89

(1) Regulations may make provision for and in connection with requiring a controller of an authorised landfill site, or of part of such a site, to pay the tax chargeable on taxable disposals made at the site or part in question.

(2) A controller of an authorised landfill site or of part of such a site—

(a) is a person, other than the operator of the site, who determines, or is entitled to determine, what disposals of material may be made throughout the site or part in question, but

(b) does not include a person who determines, or is entitled to determine, what disposals are made only because the person is an employee or agent of another person.

(3) Regulations under this section may (among other things) make provision—

(a) requiring WRA to be notified if a person becomes, or ceases to be, a controller of an authorised landfill site or of part of such a site;

(b) about the circumstances in which a controller is required to pay tax;

(d) about the relationship between a requirement for a controller to pay tax and any liability of the operator of the authorised landfill site to pay tax;

(e) about the procedure for requiring a controller to pay tax;

(f) about when the tax must be paid;

(g) about duties to keep and preserve records;

(h) for penalties in respect of failures to comply with the regulations;

(i) for reviews and appeals.

(4) The regulations may amend or apply (with or without modifications) any enactment relating to the tax.

Minor and consequential amendments to the Tax Collection and Management (Wales) Act 2016

90

Schedule 4 makes minor and consequential amendments to TCMA.

Welsh Ministers’ exercise of powers and duties under this Act

91

(1) In exercising their powers and duties under this Act, the Welsh Ministers—

(a) must have regard to the objective of reducing landfill disposals in Wales;

(b) may have regard to such other matters as they think appropriate.

(2) Subsection (1) does not apply to the exercise of powers and duties under section 92.

Landfill Disposals Tax Communities Scheme

92

(1) The Welsh Ministers must prepare and publish a Landfill Disposals Tax Communities Scheme on or before the day on which this Act comes fully into force.

(2) The Scheme must make provision for grants to be given by the Welsh Ministers to persons engaged in activities which the Welsh Ministers consider will promote or improve the social or environmental well-being of areas in Wales affected by—

(a) the making of landfill disposals, or

(b) activities preparatory to the making of landfill disposals.

(3) The Scheme may provide for the grants—

(a) to be allocated by reference to criteria specified in the Scheme;

(b) to be subject to conditions specified in the Scheme or by the Welsh Ministers.

(4) The Welsh Ministers—

(a) must review the Scheme—

(i) at least once in the period of 4 years beginning with the day on which it is first published, and

(ii) subsequently, at least once in each period of 4 years beginning with the day on which the previous review is concluded, and

(b) must consult such persons as they think appropriate when doing so.

(5) The Welsh Ministers may revise or revoke the Scheme following a review; but the Scheme may not be revoked within the period of 4 years beginning with the day on which it is first published.

(6) If the Scheme is revised, the Welsh Ministers must publish the revised Scheme.

(7) The Welsh Ministers must lay the Scheme, and any revised Scheme, before the National Assembly for Wales.

PART 6 — FINAL PROVISIONS

Power to make consequential and transitional etc. provision

93

(1) Regulations may make—

(a) any incidental, consequential or supplemental provision, or

(b) any transitional, transitory or saving provision,

that the Welsh Ministers think appropriate for the purposes of, in connection with, or for giving full effect to, any provision contained in or made under this Act.

(2) Regulations under this section may amend, revoke or repeal any enactment (including any enactment contained in or made under this Act).

(3) In this section, “enactment” means an enactment (whenever enacted or made) which is, or is contained in—

(a) an Act of Parliament,

(b) an Act or a Measure of the National Assembly for Wales, or

(i) an Act of Parliament, or

(ii) an Act or a Measure of the National Assembly for Wales.

Regulations under this Act: general

94

(1) Regulations under this Act are to be made by the Welsh Ministers.

(2) A power to make regulations under this Act—

(a) is exercisable by statutory instrument;

(b) includes power to make different provision for different purposes.

(3) A statutory instrument containing only regulations within subsection (4) is subject to annulment in pursuance of a resolution of the National Assembly for Wales.

(4) Regulations are within this subsection if they are—

(a) regulations made under section 16(3) (maximum percentage of non-qualifying materials to be contained in a qualifying mixture of materials),

(b) regulations made under section 41(9) (contents of landfill invoice), or

(5) The condition is that the Welsh Ministers are satisfied that the regulations do not make any provision that may—

(a) cause the amount of tax chargeable on a taxable disposal to be greater than the amount that would otherwise be chargeable on the disposal, or

(b) cause tax to be chargeable where no tax would otherwise be chargeable.

(6) Any other statutory instrument containing regulations under this Act, other than one to which section 95 applies, may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, the National Assembly for Wales.

Regulations changing tax rates

95

(1) This section applies to a statutory instrument containing only—

(a) the second or subsequent regulations made under—

(i) section 14(3) (standard rate of tax);

(ii) section 14(6) (lower rate of tax);

(iii) section 46(4) (unauthorised disposals rate of tax);

(b) regulations made under section 93 which make provision that the Welsh Ministers think appropriate for the purposes of, in connection with, or for giving full effect to, any provision contained in regulations within paragraph (a).

(2) The statutory instrument must be laid before the National Assembly for Wales.

(3) If the instrument is not approved by resolution of the National Assembly for Wales during the period of 28 days beginning with the day on which the instrument is made, the regulations cease to have effect at the end of that period.

(4) But if—

(a) the National Assembly for Wales votes on a motion for a resolution to approve the instrument before the last day of that period, and

(b) the motion is not passed,

the regulations cease to have effect at the end of the day on which the vote takes place.

(5) If—

(a) regulations cease to have effect by virtue of subsection (3) or (4),

(b) a taxable disposal was made at a time when the regulations were in force, and

(c) the amount of tax chargeable on the disposal by virtue of the regulations is greater than the amount that would otherwise have been chargeable,

the regulations are to be treated as never having had effect in relation to that disposal.

(6) In calculating the period of 28 days mentioned in subsections (3) and (4), no account is to be taken of any period during which the National Assembly for Wales is—

(a) dissolved, or

(b) in recess for more than 4 days.

Interpretation

96

(1) In this Act—

“accounting period” (“cyfnod cyfrifyddu”) has the meaning given by section 39(5);

“authorised landfill site” (“safle tirlenwi awdurdodedig”) has the meaning given by section 5(1);

“enactment relating to the tax” (“deddfiad sy'n ymwneud â'r dreth”) means—this Act and regulations made under it;TCMA and regulations made under it, as they apply in relation to the tax;

“environmental permit” (“trwydded amgylcheddol”) has the meaning given by section 5(2);

“filing date” (“dyddiad ffeilio”), in relation to a tax return, has the meaning given by section 39(4);

“land” (“tir”) includes land covered by water where the land is above the low water mark of ordinary spring tides;

“landfill business” (“busnes tirlenwi”) means a business, or a part of a business, in the course of which a person carries out taxable operations;

“landfill disposal” (“gwarediad tirlenwi”) means a disposal of material—by way of landfill, andas waste;

“landfill disposal area” (“man gwarediadau tirlenwi”) means an area of a landfill site where landfill disposals are made, or where such disposals have been or will be made;

“landfill site” (“safle tirlenwi”) means—an authorised landfill site, orany other land where landfill disposals are made;

“landfill site activity” (“gweithgarwch safle tirlenwi”) means receiving, keeping, sorting, using, treating, recovering or doing anything else with material at a landfill site;

“LTTA” (“DTTT”) means the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1);

“material” (“deunydd”) means material of all kinds, including objects, substances and products of all kinds;

“non-disposal area” (“man nad yw at ddibenion gwaredu”) means an area designated under section 55;

“notice” (“hysbysiad”) means notice in writing;

“operator” (“gweithredwr”), in relation to an authorised landfill site, has the meaning given by section 7(4);

“partnership” (“partneriaeth”) means—a partnership within the Partnership Act 1890 (c. 39),a limited partnership registered under the Limited Partnerships Act 1907 (c. 24), ora partnership or entity of a similar character formed under the law of a country or territory outside the United Kingdom;

“qualifying material” (“deunydd cymwys”) has the meaning given by section 15;

“qualifying mixture of materials” (“cymysgedd cymwys o ddeunyddiau”) has the meaning given by section 16;

“the register” (“y gofrestr”) means the register kept under section 34;

“registered” (“cofrestredig”) means registered under section 35 and “registration” (“cofrestru”) means registration under that section;

“restoration work” (“gwaith adfer”) has the meaning given by section 8(4);

“tax” (“treth”) means landfill disposals tax;

“tax credit” (“credyd treth”) means a tax credit under regulations made under section 54;

“tax return” (“ffurflen dreth”) means a tax return that a person is required to make under section 39;

“TCMA” (“DCRhT”) means the Tax Collection and Management (Wales) Act 2016 (anaw 6);

“the tribunal” (“y tribiwnlys”) means—the First-tier Tribunal, orwhere determined by or under Tribunal Procedure Rules, the Upper Tribunal;

“unincorporated body” (“corff anghorfforedig”) does not include a partnership;

“WRA” (“ACC”) means the Welsh Revenue Authority.

(2) In this Act—

(a) references to a disposal of material by way of landfill are to be interpreted in accordance with section 4;

(b) references to a disposal of material as waste are to be interpreted in accordance with section 6 (and see also section 7);

(d) references to a person carrying out taxable operations are to be interpreted in accordance with section 34(2).

(3) For the purposes of this Act, an appeal is finally determined when—

(a) it has been determined, and

(b) there is no further possibility of the determination being varied or set aside (disregarding any power to grant permission to appeal out of time).

(4) For the purposes of this Act, a description may be framed by reference to any matters or circumstances whatsoever.

Coming into force

97

(1) Part 1 (overview) and this Part come into force on the day after the day on which this Act receives Royal Assent.

(2) The other provisions of this Act come into force on a day appointed by the Welsh Ministers in an order made by statutory instrument.

(3) An order under subsection (2) may appoint different days for different purposes.

Short title

98

The short title of this Act is the Landfill Disposals Tax (Wales) Act 2017.

SCHEDULE 1

General

1

The Table sets out—

(a) in the second column, the materials that are specified for the purposes of requirement 1 in section 15;

(b) in the third column, the conditions (if any) that apply in respect of the materials for the purposes of requirement 2 in that section.

Interpretation

2

The Table is to be interpreted in accordance with the following paragraphs of the Schedule.

3

The material in Group 1 comprises only—

(a) rock;

(b) clay;

(d) gravel;

(e) sandstone;

(f) limestone;

(g) crushed stone;

(h) china clay;

(i) construction stone;

(j) stone from the demolition of buildings or structures;

(k) slate;

(l) sub-soil;

(m) silt;

(n) dredgings.

4

The material in Group 2 comprises only—

(a) glass, including fritted enamel;

(b) ceramics, including bricks, bricks and mortar, tiles, clay ware, pottery, china and refractories;

5

The material in Group 2 does not include—

(a) glass fibre or glass-reinforced plastic;

(b) concrete plant washings.

6

The material in Group 3 comprises only—

(a) moulding sands, including used foundry sand;

(b) clays, including moulding clays and clay absorbents (including Fuller's earth and bentonite);

(d) man-made mineral fibres, including glass fibres;

(e) silica;

(f) mica;

(g) mineral abrasives.

7

The material in Group 3 does not include—

(a) moulding sands containing organic binders;

(b) man-made mineral fibres made from—

(i) glass-reinforced plastic, or

(ii) asbestos.

8

The material in Group 4 comprises only—

(a) vitrified wastes and residues from the thermal processing of minerals where the wastes or residues are both fused and insoluble;

(b) slag from waste incineration.

9

The material in Group 5 comprises only fly ash and bottom ash from—

(a) wood or waste combustion, or

(b) coal or petroleum coke combustion (including fly ash and bottom ash produced when coal or petroleum coke is burnt together with biomass).

10

The material in Group 5 does not include fly ash from—

(a) sewage sludge, or

(b) municipal, clinical or hazardous waste incinerators.

11

The material in Group 6 comprises only—

(a) calcium based reaction wastes from titanium dioxide production;

(b) calcium carbonate;

(d) magnesium oxide;

(e) magnesium hydroxide;

(f) iron oxide;

(g) ferric hydroxide;

(h) aluminium oxide;

(i) aluminium hydroxide;

(j) zirconium dioxide.

12

Group 7 includes calcium sulphate, gypsum and calcium sulphate based plasters but does not include plasterboard.

13

In the third column of the Table, “non-hazardous waste” means waste that is not hazardous waste within the meaning of Directive 2008/98/EC of the European Parliament and of the Council of 18 November 2008 on waste.

SCHEDULE 2

General information

1

A person's entry in the register must contain the following information—

(a) the person's name;

(b) any trading name used by the person;

(c) a statement of whether the registered person is a body corporate, an individual, a partnership or an unincorporated body;

(d) the person's business address;

(e) the address or description of each authorised landfill site of which the person is the operator;

(f) the registration number assigned to the person by WRA.

Representative members of corporate groups: additional information about group

2

If a registered person is the representative member of a group of bodies corporate designated under section 77, the person's entry in the register must include—

(a) a statement of that fact;

(b) the name and business address of every other body corporate that is a member of the group;

(d) the name and business address of any body corporate or individual who is not a member of the group but who (either alone or in partnership) controls all of its members (see section 78).

Partnerships and unincorporated bodies: additional information about members

3

Where a partnership or unincorporated body is registered in the name of the partnership or body, its entry in the register must include the name and address of each of its members.

Interpretation

4

For the purposes of this Schedule, the business address of a body corporate, partnership or unincorporated body is the address of its registered or principal office.

SCHEDULE 3

1

A landfill invoice must contain the following information—

(a) an identifying number;

(b) the date on which the invoice is issued;

(d) the registration number assigned to that person by WRA;

(e) the name and address of the person to whom the invoice is issued;

(f) the date on which the taxable disposal is made;

(g) a description of the material in the taxable disposal;

(h) the rate of tax chargeable on the material in the taxable disposal;

(i) the taxable weight of the material in the taxable disposal;

(j) any discount applied under section 19(3) in respect of water present in the material;

(k) any relief claimed in relation to the taxable disposal;

(l) the amount of tax chargeable on the taxable disposal;

(m) the total amount of consideration payable in respect of the invoice.

2

Where a landfill invoice is issued in respect of more than one taxable disposal, it must show, in respect of each taxable disposal, the information specified in paragraph 1(f) to (l).

SCHEDULE 4

1

TCMA is amended as follows.

2

In section 39 (preservation of information etc.) (as amended by paragraph 7 of Schedule 23 to LTTA)—

(a) the existing text becomes subsection (1);

(b) after that subsection insert—

(2) But this is subject to any requirement specified under section 21(7) (water discount record) or 43(2) (landfill disposals tax summary) of LDTA.

3

In section 40 (meaning of “filing date”) (as amended by paragraph 9 of Schedule 23 to LTTA), for the words from “, in relation to” to the end substitute

— (a) in relation to a tax return for land transaction tax, is the day by which the return is required to be made under LTTA; (b) in relation to a tax return for landfill disposals tax, has the meaning given by section 39(4) of LDTA.

4

In section 104 (carrying out inspections under section 103: further provision)—

(a) in the heading, after “103” insert “ , 103A or 103B ”;

(b) in subsection (1), after “103,” insert “ 103A or 103B, ”;

5

In section 105 (carrying out inspections under section 103: use of equipment and materials)—

(a) in the heading, after “103” insert “ , 103A or 103B ”;

(b) in subsection (1), for “103 onto the business” substitute “ 103, 103A or 103B onto the ”;

(7) References in this section to a notice issued under section 103(3)(b)(i) include a notice issued under that provision as applied by sections 103A(4) and 103B(5).

6

In section 107 (producing authorisation to carry out inspections), after “103” insert “ , 103A, 103B ”.

7

In section 108 (approval of tribunal for inspection)—

(a) in subsection (1)(a), after “103“ insert “ , 103A, 103B ”;

(b) in subsection (1)(b), after “103” insert “ , 103A or 103B ”;

(d) in subsection (4), for the words from “103” to the end of paragraph (a) (but not including the “and” after that paragraph) substitute “103, 103A or 103B only if—

(a) it is satisfied that the applicable requirement is met,

;

(e) after subsection (4) insert—

(4A) The applicable requirement is— (a) in the case of an inspection of a person's business premises under section 103, that WRA has grounds for believing that the inspection of the premises is required for the purpose of checking the person's tax position; (b) in the case of an inspection of a person's business premises under section 103A, that WRA has grounds for believing that the conditions set out in subsections (2) and (3) of that section are met; (c) in the case of an inspection of premises under section 103B, that WRA has grounds for believing the matters set out in subsection (1) of that section.

8

In section 111 (interpretation of Chapter 4)—

(a) the existing text becomes subsection (1);

(b) after that subsection insert—

(2) For the purposes of the definition of “premises” in subsection (1) as it applies in relation to landfill disposals tax, “land” includes material (within the meaning of LDTA) that WRA has grounds for believing has been deposited on the surface of land or on a structure set into the surface, or under the surface of land.

9

In section 118 (penalty for failure to make tax return on or before filing date) (as amended by paragraph 39 of Schedule 23 to LTTA)—

(a) the existing provision becomes subsection (1);

(b) after that subsection insert—

(2) But see section 118A for an exception to the rule above.

10

In section 121 (reduction in penalty for failure to make tax return: disclosure), in subsection (1), after “section 118,” insert “ 118A, ”.

11

In section 122 (penalty for failure to pay tax on time) (as substituted by paragraph 42 of Schedule 23 to LTTA)—

(a) after subsection (2) insert—

(2A) But see section 122ZA for an exception to the rule in subsection (1).

;

(b) in subsection (3), for “section 122A” substitute “ sections 122ZA and 122A ”.

12

In section 122A (further penalties for continuing failure to pay devolved tax) (inserted by paragraph 42 of Schedule 23 to LTTA), in subsection (1), after “section 122” insert “ or 122ZA ”.

13

In section 126 (reasonable excuse for failure to make tax return or pay tax) (as amended by paragraph 45 of Schedule 23 to LTTA), in subsection (2), for “section 122 or 122A” substitute “ sections 122 to 122A ”.

14

In section 127 (assessment of penalties) (as amended by paragraph 46 of Schedule 23 to LTTA)—

(a) in subsection (5), after “section 122” insert “ , 122ZA ”;

(b) in subsection (6), after “section 122” insert “ , 122ZA ”.

15

In section 157A (late payment interest on penalties) (inserted by paragraph 58 of Schedule 23 to LTTA), in subsection (1), for “required to be paid under Part 5 of this Act” substitute “ relating to devolved tax ”.

16

In section 172 (appealable decisions) (as amended by paragraph 62 of Schedule 23 to LTTA), after subsection (2) insert—

(2A) In subsection (2), “operator”, “authorised landfill site”, “registration” and “non-disposal area” have the same meanings as in LDTA.

17

In section 182 (payment of penalties in the event of a review or appeal) (as amended by paragraph 64 of Schedule 23 to LTTA)—

(a) in subsection (2), for “section 154” substitute “ the normal penalty payment date ”;

(b) in subsection (4), in paragraph (a), for “section 154” substitute “ the normal penalty payment date ”;

(7) In this section, the “normal penalty payment date” means the date by which a penalty must be paid under— (a) section 154, or (b) section 70 of LDTA.

18

In section 190 (issue of notices by WRA) (as amended by paragraph 68 of Schedule 23 to LTTA), in subsection (9)(a), after “103(4) or 105(3)” insert “ (including any notice provided under section 103(4) as applied by sections 103A(4) and 103B(5)) ”.

19

In section 192 (interpretation) (as amended by paragraph 70 of Schedule 23 to LTTA)—

(a) in subsection (2), insert at the appropriate places—

“landfill disposals tax” (“treth gwarediadau tirlenwi”) has the same meaning as in LDTA;

;

“LDTA” (“DTGT”) means the Landfill Disposals Tax (Wales) Act 2017 (anaw 3);

;

(b) in that subsection, in the definition of “the Welsh Tax Acts”—

(i) omit the “and” after paragraph (a);

(ii) at the end of paragraph (b) insert

, and (c) LDTA.

20

In section 193 (index of defined expressions) (as amended by paragraph 71 of Schedule 23 to LTTA), in Table 1, insert at the appropriate places—

Overview of Act

Taxable disposals

Calculation of tax chargeable on taxable disposal

No requirement to discharge or repay tax unless all tax paid

The charging condition

Designation of non-disposal area

Regulations under this Act: general

Regulations changing tax rates

Coming into force

General

Interpretation

General information

Representative members of corporate groups: additional information about group

Partnerships and unincorporated bodies: additional information about members

Interpretation

Editorial notes

[^key-f1636074e0c01a91c9820872cf761452]: S. 14(3)(6) in force at 18.10.2017 for specified purposes by S.I. 2017/955, art. 2(a)

[^key-245b4d5259349e781ccd9033e21649e9]: S. 17 in force at 18.10.2017 by S.I. 2017/955, art. 2(b)

[^key-af5260c64669062d21f86000c67f12f5]: S. 33 in force at 18.10.2017 by S.I. 2017/955, art. 2(c)

[^key-4cd6151a32e9cccbc3d2051bb8326dc4]: S. 41(9) in force at 18.10.2017 by S.I. 2017/955, art. 2(d)

[^key-236820bdcfdbf87c47846e9aa35a227d]: S. 46(4) in force at 18.10.2017 for specified purposes by S.I. 2017/955, art. 2(e)

[^key-fb5dea561789482966f2c882cb5ae238]: S. 54 in force at 18.10.2017 by S.I. 2017/955, art. 2(f)

[^key-10b06b1c5d56c4afb126f2904fb3c79f]: S. 87 in force at 18.10.2017 by S.I. 2017/955, art. 2(g)

[^key-607d9639ebe9f5949c28f0cb5abad77e]: S. 91 in force at 18.10.2017 by S.I. 2017/955, art. 2(h)

[^key-9bcfb26b0b61bb0fd2f35c6d17ae0e61]: S. 60 in force at 8.11.2017 by S.I. 2017/955, art. 3(a)

[^key-81ca4c4f98e91a6cb7b59fcdefe8cfdf]: S. 92 in force at 8.11.2017 by S.I. 2017/955, art. 3(b)

[^key-1f87ed4fc2669596f84c016f0702efd9]: S. 8(4) in force at 25.1.2018 by S.I. 2018/35, art. 2(a)

[^key-23153a0d4ea8cac123d35be6cd68559b]: S. 20(3)-(6) in force at 25.1.2018 by S.I. 2018/35, art. 2(b)

[^key-549b305a852bb7cdbe2d1c42bef68caa]: S. 21(1)-(5)(7) in force at 25.1.2018 by S.I. 2018/35, art. 2(c)

[^key-c68e12bf906051110eadf190a879c920]: S. 24 in force at 25.1.2018 by S.I. 2018/35, art. 2(d)

[^key-8cf1a7a3b1904ee74dbea1085f4237f8]: S. 25 in force at 25.1.2018 by S.I. 2018/35, art. 2(d)

[^key-600889cbd5fa2a550ded6ff84793248c]: S. 26 in force at 25.1.2018 by S.I. 2018/35, art. 2(d)

[^key-6a0aa425822b38e9a99a6f6e7c475f07]: S. 29(2)(3) in force at 25.1.2018 by S.I. 2018/35, art. 2(e)

[^key-8c1412a2840b5437aac8786772346467]: S. 30 in force at 25.1.2018 by S.I. 2018/35, art. 2(f)

[^key-8d5b7f09ca7837f95316e9f050e440cd]: S. 31 in force at 25.1.2018 by S.I. 2018/35, art. 2(g)

[^key-1e85b1929fb33f8e6c55bd77a4f1c92e]: S. 34 in force at 25.1.2018 by S.I. 2018/35, art. 2(h)

[^key-306c20af5bd37cf36fd56a9de4662e0b]: S. 35(2)-(5) in force at 25.1.2018 by S.I. 2018/35, art. 2(i)

[^key-ad4fae239d823e2cebf7de69fcf558ad]: S. 36 in force at 25.1.2018 by S.I. 2018/35, art. 2(j)

[^key-5a4ec0997371b061b1cc142b3974b213]: S. 37(5)(6) in force at 25.1.2018 by S.I. 2018/35, art. 2(k)

[^key-3138e04267ff1acc702f0a43b411a6c6]: S. 38 in force at 25.1.2018 by S.I. 2018/35, art. 2(l)

[^key-8d0637ca8968f9c6f464ebad44967195]: S. 39(5)-(8) in force at 25.1.2018 by S.I. 2018/35, art. 2(m)

[^key-127196bff893760802908d82e88f5815]: S. 40 in force at 25.1.2018 by S.I. 2018/35, art. 2(n)

[^key-359b5bcd04f576223e2d3c3b6f9d058a]: S. 43(2) in force at 25.1.2018 by S.I. 2018/35, art. 2(o)

[^key-c825aa2a7b23fefde84920a48b0d9b4b]: S. 55 in force at 25.1.2018 by S.I. 2018/35, art. 2(p)

[^key-230112eda7b46370af12332d1a1a41e6]: S. 57(3) in force at 25.1.2018 by S.I. 2018/35, art. 2(q)

[^key-4f240bd3874fd699e75509fd227e661d]: S. 58 in force at 25.1.2018 by S.I. 2018/35, art. 2(r)

[^key-331ab3520a9e31dabf8d2c6bee93c47f]: S. 59 in force at 25.1.2018 by S.I. 2018/35, art. 2(s)

[^key-2bf6dba9c45ff110251c72e2d1214dd7]: S. 66 in force at 25.1.2018 by S.I. 2018/35, art. 2(t)

[^key-b1a93607f3f7bcb581aa06230b5c2095]: S. 67 in force at 25.1.2018 by S.I. 2018/35, art. 2(u)

[^key-ca92a0f3dacf109c2a6cddc8458a10ec]: S. 70 in force at 25.1.2018 by S.I. 2018/35, art. 2(v)

[^key-8015c019193606a5a605cd840b3cf7cb]: S. 71 in force at 25.1.2018 by S.I. 2018/35, art. 2(v)

[^key-607c7f895b52e8ce8879c94fd84146f4]: S. 72 in force at 25.1.2018 by S.I. 2018/35, art. 2(v)

[^key-00721df3fb971a75d5a842a145a9bb55]: S. 77 in force at 25.1.2018 by S.I. 2018/35, art. 2(w)

[^key-ea2236d711f6c697944e95db7f0c9c28]: S. 78 in force at 25.1.2018 by S.I. 2018/35, art. 2(w)

[^key-b449ff92973d1eed45f0e780871529f0]: S. 79 in force at 25.1.2018 by S.I. 2018/35, art. 2(w)

[^key-f37cd9bfeca95cae8370372aee9f0c69]: S. 80 in force at 25.1.2018 by S.I. 2018/35, art. 2(w)

[^key-3d851ae1fe18a0ab5bcce489ff7b615c]: S. 81 in force at 25.1.2018 by S.I. 2018/35, art. 2(w)

[^key-7fd6be72da9f9e42e412cdd5fe805326]: S. 82 in force at 25.1.2018 by S.I. 2018/35, art. 2(w)

[^key-ac635e670a5002e40a4ac515f6e140eb]: S. 83 in force at 25.1.2018 by S.I. 2018/35, art. 2(w)

[^key-76f257b08fdb6751b74dd2a767e1d170]: S. 84 in force at 25.1.2018 by S.I. 2018/35, art. 2(w)

[^key-8dd43a868ec6d11c7d54584e5a701d0b]: S. 90 in force at 25.1.2018 for specified purposes by S.I. 2018/35, art. 2(x)

[^key-ba6c0e9a5b5c9560c964fb42db64fed9]: Sch. 2 para. 1 in force at 25.1.2018 by S.I. 2018/35, art. 2(y)

[^key-5112b7a809f729624539f5fd92dbc6ff]: Sch. 2 para. 2 in force at 25.1.2018 by S.I. 2018/35, art. 2(y)

[^key-fae55cfe1023336fd29b8a799cefb175]: Sch. 2 para. 3 in force at 25.1.2018 by S.I. 2018/35, art. 2(y)

[^key-4269fdaa278f2cc79d1c2996188d60c8]: Sch. 2 para. 4 in force at 25.1.2018 by S.I. 2018/35, art. 2(y)

[^key-d870c8635f9ae0bdbd7c572b92aa3316]: Sch. 4 para. 4 in force at 25.1.2018 by S.I. 2018/35, art. 2(z)(i)

[^key-3b93496b4d0b29bbd07c521b569d2325]: Sch. 4 para. 5 in force at 25.1.2018 by S.I. 2018/35, art. 2(z)(i)

[^key-dd9e502d81283ada31d6db0dbd7b4345]: Sch. 4 para. 6 in force at 25.1.2018 by S.I. 2018/35, art. 2(z)(i)

[^key-cd4e982932a62ecefbe32eb830e814fb]: Sch. 4 para. 7 in force at 25.1.2018 by S.I. 2018/35, art. 2(z)(i)

[^key-9cf49becd5974b7761cf3e57012223e0]: Sch. 4 para. 8 in force at 25.1.2018 by S.I. 2018/35, art. 2(z)(i)

[^key-abf14467c617c28f1679dd139f5f81f1]: Sch. 4 para. 16 in force at 25.1.2018 by S.I. 2018/35, art. 2(z)(ii)

[^key-29a8191194090f2e19403a4a10d498c4]: Sch. 4 para. 18 in force at 25.1.2018 by S.I. 2018/35, art. 2(z)(iii)

[^key-fadd944d323b610687491b9bc2f0951c]: Sch. 4 para. 19 in force at 25.1.2018 by S.I. 2018/35, art. 2(z)(iii)

[^key-195b0d3a29987fe597a3327fe55153b5]: Sch. 4 para. 20 in force at 25.1.2018 by S.I. 2018/35, art. 2(z)(iii)

[^key-3c14307e1ea3c42d17bdc150b042b178]: S. 21(6)(8) in force at 1.4.2018 by S.I. 2018/35, art. 3

[^key-a29845bfeaf9c79ecf40f11fe8bfc87d]: S. 43(1)(3) in force at 1.4.2018 by S.I. 2018/35, art. 3

[^key-9e8e93f357089bd0c329cfb662235089]: S. 14(3)(6) in force at 1.4.2018 in so far as not already in force by S.I. 2018/35, art. 3

[^key-0a07b3c5f1180327d7bfde1d3f10c093]: S. 46(4) in force at 1.4.2018 in so far as not already in force by S.I. 2018/35, art. 3

[^key-9444684fc9bc3e07281e6e429e7875f4]: S. 8(1)-(3) (5)(6) in force at 1.4.2018 by S.I. 2018/35, art. 3

[^key-30d482fe4ef887bf12e799ad2af113fe]: S. 14(1)(2)(4)(5)(7)(8) in force at 1.4.2018 by S.I. 2018/35, art. 3

[^key-37dae42bbc5236b7c74afeb427001af9]: S. 20(1)(2)(7)(8) in force at 1.4.2018 by S.I. 2018/35, art. 3

[^key-0da7d5331e2e0824ed67b385effe65de]: S. 29(1) in force at 1.4.2018 by S.I. 2018/35, art. 3

[^key-71fa1d8d8d2ef4a697116eb5a2f199f7]: S. 35(1) in force at 1.4.2018 by S.I. 2018/35, art. 3

[^key-c4e97e813a04c1ee1a76c21f715efd7a]: S. 46(1)-(3) (5) in force at 1.4.2018 by S.I. 2018/35, art. 3

[^key-15ecc7ee18142a2f8aeefd928bb5a7a2]: S. 57(1)(2) (4)-(6) in force at 1.4.2018 by S.I. 2018/35, art. 3

[^key-69b98a13262d052413bc79582c719541]: S. 44 in force at 1.4.2018 by S.I. 2018/35, art. 3

[^key-0f55f2acf0277d99fb5a13f00b44e812]: S. 45 in force at 1.4.2018 by S.I. 2018/35, art. 3

[^key-8a622adaa61fa810511c9f3623555345]: S. 53 in force at 1.4.2018 by S.I. 2018/35, art. 3

[^key-79b89ed7f11708b3bb958a6a94e12e34]: S. 74 in force at 1.4.2018 by S.I. 2018/35, art. 3

[^key-ee041cb5c8f80b5b0ab7aff898ab86a6]: S. 75 in force at 1.4.2018 by S.I. 2018/35, art. 3

[^key-00b3cd366ecf4710b244415bbb66a733]: S. 76 in force at 1.4.2018 by S.I. 2018/35, art. 3

[^key-0659446b1ca3e173583a9b50676663a2]: S. 90 in force at 1.4.2018 in so far as not already in force by S.I. 2018/35, art. 3

[^key-1624c181a80f192f616ed92927f6932a]: S. 2 in force at 1.4.2018 by S.I. 2018/35, art. 3

[^key-c0f361605ee0ac00135b3f921900eba0]: S. 3 in force at 1.4.2018 by S.I. 2018/35, art. 3

[^key-9ed4bc977da23223cae40fef5cb8c85e]: S. 4 in force at 1.4.2018 by S.I. 2018/35, art. 3

[^key-91b2849cd602792b8fd6c3dbbcefe2d0]: S. 5 in force at 1.4.2018 by S.I. 2018/35, art. 3

[^key-36b982dcfbf4c0e746a3af5a5ac71dec]: S. 6 in force at 1.4.2018 by S.I. 2018/35, art. 3

[^key-d85ea1d5baa91df5d548820081712bef]: S. 7 in force at 1.4.2018 by S.I. 2018/35, art. 3

[^key-9f27aae8eed1ffa78e6614dbe0e5cf2c]: S. 9 in force at 1.4.2018 by S.I. 2018/35, art. 3

[^key-bfd6f2e422578d8052a9cc88037cd05f]: S. 10 in force at 1.4.2018 by S.I. 2018/35, art. 3

[^key-d506cedbe53bcb3ab68cfbcb5b344a39]: S. 11 in force at 1.4.2018 by S.I. 2018/35, art. 3

[^key-74206fdda3999235158f6f8f42f75af8]: S. 12 in force at 1.4.2018 by S.I. 2018/35, art. 3

[^key-e8b181c23318c5c83e9564d196ad3c36]: S. 13 in force at 1.4.2018 by S.I. 2018/35, art. 3

[^key-58e4ae9804391b10f3cf3b649cd5a169]: S. 15 in force at 1.4.2018 by S.I. 2018/35, art. 3

[^key-c40541927e1696b348ce6b7863647264]: S. 16 in force at 1.4.2018 by S.I. 2018/35, art. 3

[^key-c08a4d613fd6d52ae9267b2ed8b02d02]: S. 18 in force at 1.4.2018 by S.I. 2018/35, art. 3

[^key-53e844f92bdd70cb52077d53c5e1cb2e]: S. 19 in force at 1.4.2018 by S.I. 2018/35, art. 3

[^key-f782c63afbb81eeea36453df134493ee]: S. 22 in force at 1.4.2018 by S.I. 2018/35, art. 3

[^key-31a730f926326e6d11bb9f80fd130cc4]: S. 23 in force at 1.4.2018 by S.I. 2018/35, art. 3

[^key-1e3787ee8d9bec6910fa52de4514e3df]: S. 27 in force at 1.4.2018 by S.I. 2018/35, art. 3

[^key-a9dc1144c15fb532e6b68a1c65cbdf44]: S. 28 in force at 1.4.2018 by S.I. 2018/35, art. 3

[^key-a5ccfcab7986d7a22ce2eee2891c0dcb]: S. 32 in force at 1.4.2018 by S.I. 2018/35, art. 3

[^key-68231ceae40e2f6088acc664494e93fe]: S. 42 in force at 1.4.2018 by S.I. 2018/35, art. 3

[^key-cfa6e3ff99256d684403112004d072b9]: S. 47 in force at 1.4.2018 by S.I. 2018/35, art. 3

[^key-c833277b1c7a90f9a984696f26d5295b]: S. 48 in force at 1.4.2018 by S.I. 2018/35, art. 3

[^key-bccdf66f89635b6d8a14d2d5a583534d]: S. 49 in force at 1.4.2018 by S.I. 2018/35, art. 3

[^key-b25de19b07cd7e13dcd9996eaff74ba6]: S. 50 in force at 1.4.2018 by S.I. 2018/35, art. 3

[^key-31ca572c6dd829aee135f16745bf6795]: S. 51 in force at 1.4.2018 by S.I. 2018/35, art. 3

[^key-da3f770d5a7615c70ec85d3ac194c38b]: S. 52 in force at 1.4.2018 by S.I. 2018/35, art. 3

[^key-88a9c227be232a7cd5a6a40aaf0f640e]: S. 56 in force at 1.4.2018 by S.I. 2018/35, art. 3

[^key-f4a579f397fed33b99492f1e92e4cb81]: S. 61 in force at 1.4.2018 by S.I. 2018/35, art. 3

[^key-d21dd7b1ff92d38620906d21a4cce3c3]: S. 62 in force at 1.4.2018 by S.I. 2018/35, art. 3

[^key-100bf058c819b97d36354bbd28c8de70]: S. 63 in force at 1.4.2018 by S.I. 2018/35, art. 3

[^key-088c7ff6a9f06bdb104d31d5b9a818a7]: S. 64 in force at 1.4.2018 by S.I. 2018/35, art. 3

[^key-ccb0808bbbd1edf2d5ecaac0b5b0f6f7]: S. 65 in force at 1.4.2018 by S.I. 2018/35, art. 3

[^key-08a55b3d8e57218f5f2974323047ac81]: S. 68 in force at 1.4.2018 by S.I. 2018/35, art. 3

[^key-916b0693706c8ea4fce2a1c852defa27]: S. 69 in force at 1.4.2018 by S.I. 2018/35, art. 3

[^key-e447f6482e3adaa44d5d2a6de6b028dd]: S. 73 in force at 1.4.2018 by S.I. 2018/35, art. 3

[^key-daa5b408045d06cde0815889ee439dbe]: S. 85 in force at 1.4.2018 by S.I. 2018/35, art. 3

[^key-88776f2d31c0391cb4ab11c2db629f3d]: S. 86 in force at 1.4.2018 by S.I. 2018/35, art. 3

[^key-c666a640150fc68b1a8aea3fde6ace0f]: S. 88 in force at 1.4.2018 by S.I. 2018/35, art. 3

[^key-8678e0d646624c903f339535ea385411]: S. 89 in force at 1.4.2018 by S.I. 2018/35, art. 3

[^key-f7149caf37f070fa08f35fe6ddb2a2d3]: Sch. 4 para. 2 in force at 1.4.2018 by S.I. 2018/35, art. 3

[^key-fbbd0f8d89bc6cb2754721a111f36fcc]: Sch. 4 para. 3 in force at 1.4.2018 by S.I. 2018/35, art. 3

[^key-1ec6d838f62495004153a36d3fe30d78]: Sch. 4 para. 9 in force at 1.4.2018 by S.I. 2018/35, art. 3

[^key-d7b66aec3fdd577d50fd677416224661]: Sch. 4 para. 10 in force at 1.4.2018 by S.I. 2018/35, art. 3

[^key-7ad0018b242657629761f7a7cc45ddb0]: Sch. 4 para. 11 in force at 1.4.2018 by S.I. 2018/35, art. 3

[^key-e2892b0f418a465525cf8b4d9f337f15]: Sch. 4 para. 12 in force at 1.4.2018 by S.I. 2018/35, art. 3

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