Landfill Disposals Tax (Wales) Act 2017 (anaw3)

PART 3 E+W TAXABLE DISPOSALS MADE AT AUTHORISED LANDFILL SITES

CHAPTER 3 E+W RELIEF FROM TAX

33 Power to modify reliefs E+W

(1) Regulations may—

(a) create an additional relief from tax,

(b) modify an existing relief, or

(c) remove a relief.

(2) The regulations may provide for a relief to apply subject to conditions (for example, a condition requiring WRA to be notified before a taxable disposal is made).

(3) The regulations may amend any enactment relating to the tax.

Commencement Information

I1 S. 33 in force at 18.10.2017 by S.I. 2017/955, art. 2(c)