Commentary on Sections (and Schedules) Schedule 2: Welsh tax on land transactions: consequential amendments Section 19: Disapplication of UK landfill tax
173.Section 19 provides for landfill tax on disposals made in Wales to be disapplied by reference to disposals made on or after a date appointed by HM Treasury by order under subsection (3). Subsection (2) limits landfill tax to disposals made in England or Northern Ireland, by virtue of amending section 40 of FA 1996 (previously amended by the Scotland Act 2012).