PART 2THE TAX AND TAXABLE DISPOSALS
CHAPTER 1LANDFILL DISPOSALS TAX
I12The tax
1
A tax, to be known as landfill disposals tax, is to be charged on taxable disposals in accordance with this Act.
2
The Welsh Revenue Authority (“WRA”) is responsible for the collection and management of the tax.
3
References in this Act to tax (or to the tax) are references to landfill disposals tax.