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The Landfill Disposals Tax (Wales) Act 2017 (Reliefs) (Miscellaneous Amendments) Regulations 2019

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Amendment to section 32 of the LDT Act

3.  In section 32 of the LDT Act (refilling open-cast mines and quarries), in subsection (1)—

(a)in paragraph (a), for “qualifying material;” substitute—

(i)qualifying material, or

(ii)a qualifying mixture of materials that does not consist entirely of fines;;

(b)in paragraph (d), at the end insert “or disposals that would be relieved from tax under this section if they were made now”.

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