The Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) (No. 2) Regulations 2020
These Regulations prescribe the standard rate, lower rate and unauthorised disposals rate for landfill disposals tax chargeable on taxable disposals (within the meaning of Part 2 of the Landfill Disposals Tax (Wales) Act 2017) made on or after 1 April 2021.
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Lifecycle
Department
Made
21 Dec 2020
—
In force
01 Apr 2021
Enabling power
The Welsh Ministers make the following Regulations in exercise of the powers conferred on them by sections 14(3) and (6), 46(4) and 94(1) of the Landfill Disposals Tax (Wales) Act 2017.
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