The Tax Collection and Management (Landfill Disposals Tax Records) (Wales) Regulations 2018
These Regulations make provision about the records which must be preserved by a person who carries out taxable operations in relation to landfill disposals tax under section 38 of the Tax Collection and Management (Wales) Act 2016.
Lifecycle
Department
Made
27 Feb 2018
—
In force
01 Apr 2018
Enabling power
The Welsh Ministers make the following Regulations in exercise of the power conferred on them by section 39A of the Tax Collection and Management (Wales) Act 2016.
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