These Regulations make provision about the records which must be preserved by a person who carries out taxable operations in relation to landfill disposals tax under section 38 of the Tax Collection and Management (Wales) Act 2016.
Mae’r Rheoliadau hyn yn gwneud darpariaeth ynghylch y cofnodion y mae rhaid i berson sy’n cyflawni gweithrediadau trethadwy mewn perthynas â threth gwarediadau tirlenwi eu storio’n ddiogel o dan adran 38 o Ddeddf Casglu a Rheoli Trethi (Cymru) 2016.
Link:
The Tax Collection and Management (Landfill Disposals Tax Records) (Wales) Regulations 2018 / Rheoliadau Casglu a Rheoli Trethi (Cofnodion Treth Gwarediadau Tirlenwi) (Cymru) 2018
Source: Legislation .gov.uk
