96 Interpretation
Landfill Disposals Tax (Wales) Act 2017 (2017 anaw 3) | Legislation

96  Interpretation

(1)     In this Act—

“accounting period” (“cyfnod cyfrifyddu”) has the meaning given by section 39(5);

“authorised landfill site” (“safle tirlenwi awdurdodedig”) has the meaning given by section 5(1);

“enactment relating to the tax” (“deddfiad sy'n ymwneud â'r dreth”) means—

(a)     this Act and regulations made under it;

(b)     TCMA and regulations made under it, as they apply in relation to the tax;

“environmental permit” (“trwydded amgylcheddol”) has the meaning given by section 5(2);

“filing date” (“dyddiad ffeilio”), in relation to a tax return, has the meaning given by section 39(4);

“land” (“tir”) includes land covered by water where the land is above the low water mark of ordinary spring tides;

“landfill business” (“busnes tirlenwi”) means a business, or a part of a business,

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