2The taxE+W
This section has no associated Explanatory Notes
(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.
Commencement Information
I1S. 2 in force at 1.4.2018 by S.I. 2018/35, art. 3