Commentary on Sections Part 6 – Final Provisions Sections 94 to 98 – Regulations under this Act: general; Regulations changing tax rates; Interpretation; Coming into force and; Short title
174.Sections 94 and 95 set out the procedures that apply to the exercise of the various regulation-making powers conferred by the Act. Section 96 gives the meaning of various terms used in the Act. The position in relation to the commencement of the Act’s provisions is provided for at section 97 and section 98 establishes the Act’s short title as the Landfill Disposals Tax (Wales) Act 2017.