Source: http://www.legislation.gov.uk/cy/wsi/2018/101/contents/made
Timestamp: 2018-08-17 00:29:35
Document Index: 650036382

Matched Legal Cases: ['ART 2', 'ART 3', 'art\n14', 'ART 1', 'ART 2', 'art 3', 'art 5', 'art 5', 'art 8']

PART 2 MIXTURES OF MATERIALS CONSISTING ENTIRELY OF FINES
4.Requirements in respect of mixture of materials consisting entirely of fines
5.General requirements in respect of LOI testing
6.WRA power to direct operators to carry out LOI tests
7.WRA power to take samples and carry out LOI tests
8.Penalty for failure to comply with requirements relating to evidence
9.Assessment and payment of penalties
10.Supplementary provision about penalties
11.Supplementary provision about WRA notices and directions
PART 3 CUSTOMER INSOLVENCY CREDIT
12.Customer insolvency credit
13.Interpretation of this Part
14.Circumstances giving rise to entitlement to credit
15.Supplementary provision relating to entitlement to credit
16.Consideration for taxable disposal: allocation of payments
17.Customer insolvency
18.Calculation of amount of customer insolvency credit
19.Claims by persons carrying out taxable operations
20.Claims by other persons
21.Supplementary provision relating to claims
22.Evidence in support of claims
23.Customer insolvency credit record
24.Recovery in the event of customer payment
25.Recovery in the event of failure to keep records or other evidence
26.Amendments to the Landfill Disposals Tax (Wales) Act 2017 and the Tax Collection and Management (Wales) Act 2016
27.Modifications to the Tax Collection and Management (Wales) Act 2016
AMENDMENTS TO PRIMARY LEGISLATION: TAX CREDITS
PART 1 AMENDMENTS TO THE LANDFILL DISPOSALS TAX (WALES) ACT 2017
1.LDTA is amended as follows.
2.In section 37 of LDTA (cancellation of registration), in subsection...
3.In section 42 of LDTA (payment of tax), after subsection...
4.In section 43 of LDTA (duty to maintain landfill disposals...
5.In section 77 of LDTA (designation of group of companies),...
6.In section 83 of LDTA (duties and liabilities of partnerships...
7.In section 96 of LDTA (interpretation), in subsection (1), insert...
PART 2 AMENDMENTS TO THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016
8.TCMA is amended as follows.
9.In section 37 of TCMA (overview of Part 3), in...
10.In section 44 of TCMA (scope of enquiry), in subsection...
11.(1) Section 45 of TCMA (amendment of tax return during...
12.After section 55 of TCMA insert— Assessment in relation to...
13.In section 56 of TCMA (references to “WRA assessment”), for...
14.In section 57 of TCMA (references to the “taxpayer”), in...
15.(1) Section 58 of TCMA (conditions for making WRA assessments)...
16.(1) Section 59 of TCMA (time limits for WRA assessments)...
17.In section 81D of TCMA (definitions relating to the general...
18.(1) Section 84 of TCMA (meaning of “tax position”) is...
19.After section 84 of TCMA insert— Meaning of “prejudice to...
20.In section 93 (power to obtain contact details for debtors),...
21.In section 100 of TCMA (taxpayer notices following a tax...
22.In section 117 of TCMA (overview of Part 5), in...
23.In the heading to Chapter 2 of Part 5 of...
24.In section 122 of TCMA (penalty for failure to pay...
25.After section 122A of TCMA insert— Penalty for failure to...
26.(1) Section 126 of TCMA (reasonable excuse for failure to...
27.(1) Section 127 of TCMA (assessment of penalties under Chapter...
28.(1) Section 128 of TCMA (time limit for assessment of...
29.In section 129 of TCMA (penalty for inaccuracy in document...
30.In section 132 of TCMA (penalty for deliberate inaccuracy in...
31.In section 133 of TCMA (penalty for failure to notify...
32.(1) Section 135 of TCMA (potential lost revenue: normal rule)...
33.In section 136 of TCMA (potential lost revenue: multiple errors),...
34.In section 139 of TCMA (reduction in penalty under Chapter...
35.In section 141 of TCMA (assessment of penalties under Chapter...
36.(1) Section 151 of TCMA (tax-related penalty for failure to...
37.After section 157A of TCMA insert— Late payment interest on...
38.In section 158 of TCMA (late payment interest: supplementary, in...
39.In section 160 of TCMA (late payment interest start date:...
40.(1) Section 161 of TCMA (repayment interest on amounts payable...
41.In section 164 of TCMA (meaning of “relevant amount” in...
42.(1) Section 169 of TCMA (proceedings in magistrates’ court) is...
43.In section 172 of TCMA (appealable decisions), in subsection (2),...
44.In the heading to Chapter 3A of Part 8 of...
45.After section 181I insert— Application of this Chapter to amounts...
46.In section 183A of TCMA (suspension of repayment pending further...
47.In section 192 of TCMA (interpretation), in subsection (2), insert...
48.In section 193 of TCMA (index of defined expressions), insert...