Source: http://www.legislation.gov.uk/anaw/2017/3/part/3
Timestamp: 2018-02-20 06:09:48
Document Index: 96145667

Matched Legal Cases: ['ART 3', 'ART 3', 'art. 2', 'art. 2', 'art. 2', 'art. 2']

There are currently no known outstanding effects for the Landfill Disposals Tax (Wales) Act 2017, PART 3 .
PART 3 E+WTAXABLE DISPOSALS MADE AT AUTHORISED LANDFILL SITES
CHAPTER 2E+WTAX CHARGEABLE ON TAXABLE DISPOSALS
Calculation of tax chargeableE+W
14Calculation of tax chargeable on taxable disposalE+W
I1S. 14(3)(6) in force at 18.10.2017 for specified purposes by S.I. 2017/955, art. 2(a)
Qualifying materials and qualifying mixtures of materialsE+W
15Qualifying materialE+W
Requirement 1 The material is specified in the Table in Schedule 1.
Requirement 2 Each condition in the Table in Schedule 1 that applies in respect of the material is met (if any).
Requirement 3 There is—
16Qualifying mixtures of materialsE+W
Requirement 1 The mixture consists of—
Requirement 2 There is—
Requirement 3 The non-qualifying materials have not been mixed with the qualifying materials deliberately for the purposes of—
Requirement 4 The non-qualifying materials do not include any material prescribed as material that must not be included in a qualifying mixture of materials.
Requirement 5 The mixture is not hazardous waste within the meaning of Directive 2008/98/EC of the European Parliament and of the Council of 19 November 2008 on waste.
Requirement 6 No arrangements have been made in respect of the mixture that have, as their main purpose, or as one of their main purposes, the avoidance of liability to the tax.
Requirement 7 If the mixture consists entirely of fines, any requirement prescribed under section 17(1) (either in relation to mixtures generally or in relation to mixtures of that particular description) is met in respect of the mixture.
I2S. 17 in force at 18.10.2017 by S.I. 2017/955, art. 2(b)
Taxable weight of materialE+W
18Taxable weight of material in taxable disposalE+W
19Calculation of taxable weight of material by operatorE+W
20Determination of weight of material by operatorE+W
21Discount in respect of water content of materialE+W
22Calculation of taxable weight of material by WRAE+W
23Calculation of taxable weight of material by WRA: cases of non-complianceE+W
CHAPTER 3E+WRELIEF FROM TAX
26Reliefs: generalE+W
27Material removed from bed of river, sea or other waterE+W
28Material resulting from mining and quarryingE+W
(b)it forms part of those operations and permanently alters the material's chemical composition.
29Using material in approved site restoration workE+W
30Site restoration work: procedure on application for approvalE+W
31Site restoration work: variation of approvalE+W
33Power to modify reliefsE+W
I3S. 33 in force at 18.10.2017 by S.I. 2017/955, art. 2(c)
I4S. 41(9) in force at 18.10.2017 by S.I. 2017/955, art. 2(d)