Group 6 is accounting for tax. The lead amendment in this group is amendment 21 and I call on the Cabinet Secretary to move and speak to the lead amendment and the other amendments in this group—Cabinet Secretary.

Amendment 21 (Mark Drakeford) moved.

Thank you, Dirprwy Lywydd. Amendments 21 and 22 are the substantive amendments in this group and they amend sections 38 and 39 of the Bill.

Amendment 21 seeks to amend section 38. Section 38 of the Bill makes provision for the accounting periods that apply to registered and unregistered operators of authorised landfill sites. We have come to the view that the current provision does not deal fully with those circumstances in which an unregistered operator who has carried out taxable operations, subsequently becomes registered. As currently drafted, the Bill may have the undesired effect of requiring the registered operator to account for disposals for which they have already accounted when they were unregistered. Government amendment 21 clarifies that position by ensuring that, where an unregistered operator subsequently becomes registered, they will not have to account for any taxable disposals for which they had already accounted while they were unregistered. This amendment also clarifies the filing date and accounting periods that apply where the Welsh Revenue Authority has varied the dates or the periods under section 39 of the Bill.

As a result of the consideration given to sections 38 and 39, we are also seeking to remove section 39(3)(b) of the Bill to ensure that the WRA are able to issue a variation notice in respect of filing dates generally and this is achieved through amendment 22.

The other amendments in this group—amendments 33, 34 and 37—are all consequential on amendment 21 and make amendments to section 94 and Schedule 4 to the Bill. At Stage 2, as a result of the Finance Committee’s recommendations and ongoing engagement with experts and practitioners in this very specialised field, a number of Government amendments were laid to strengthen the fairness to the taxpayer in the practical application of landfill disposals tax. The amendments in group 6 are further efforts to achieve the same outcome and I ask Members to support them.

Thank you. The question is that amendment 21 be agreed to. Does any Member object? No. Amendment 21 is agreed.

Amendment 21 agreed in accordance with Standing Order 12.36.

Cabinet Secretary, amendment 22.

Amendment 22 (Mark Drakeford) moved.

Formally.

The question is that amendment 22 be agreed to. Does any Member object? Amendment 22 is agreed.

Amendment 22 agreed in accordance with Standing Order 12.36.

Cabinet Secretary, amendment 23.

Amendment 23 (Mark Drakeford) moved.

Moved.

The question is that amendment 23 be agreed to. Does any Member object? Amendment 23 is agreed.

Amendment 23 agreed in accordance with Standing Order 12.36.

Cabinet Secretary, amendment 24.

Amendment 24 (Mark Drakeford) moved.

Move.

The question is that amendment 24 be agreed to. Does any Member object? No, therefore, amendment 24 is agreed.

Amendment 24 agreed in accordance with Standing Order 12.36.

Cabinet Secretary, amendment 25.

Amendment 25 (Mark Drakeford) moved.

Formally.

The question is that amendment 25 be agreed to. Does any Member object? [Objection.] Object. We’ll proceed to an electronic vote. Open the vote. Close the vote. For the amendment 42, 12 abstentions, one against. Therefore, amendment 25 is agreed.

Amendment 25 agreed: For 42, Against 1, Abstain 12.

Result of the vote on amendment 25.

Cabinet Secretary, amendment 26.

Amendment 26 (Mark Drakeford) moved.

Moved, Chair.

The question is that amendment 26 be agreed to. Does any Member object? Amendment 26 is agreed.

Amendment 26 agreed in accordance with Standing Order 12.36.

Cabinet Secretary, amendment 27.

Amendment 27 (Mark Drakeford) moved.

Formally.

The question is that amendment 27 be agreed to. Does any Member object? Amendment 27 is agreed.

Amendment 27 agreed in accordance with Standing Order 12.36.

Cabinet Secretary, amendment 28.

Amendment 28 (Mark Drakeford) moved.

Formally.

The question is that amendment 28 be agreed to. Does any Member object? Amendment 28 is agreed.

Amendment 28 agreed in accordance with Standing Order 12.36.

Cabinet Secretary, amendment 29.

Amendment 29 (Mark Drakeford) moved.

Moved.

The question is that amendment 29 be agreed to. Does any Member object? Amendment 29 is agreed.

Amendment 29 agreed in accordance with Standing Order 12.36.