Landfill Disposals Tax (Wales) Act 2017

15Qualifying materialE+W
This adran has no associated Nodiadau Esboniadol

(1)Qualifying material is material in respect of which the following requirements are met.

  • Requirement 1 The material is specified in the Table in Schedule 1.

  • Requirement 2 Each condition in the Table in Schedule 1 that applies in respect of the material is met (if any).

  • Requirement 3 There is—

    (a)

    if a written description of the material is required by virtue of section 34(1)⁠(c)(ii) of the Environmental Protection Act 1990 (c. 43), a written description of the kind required, or

    (b)

    if no written description of the material is required by virtue of that section, other evidence,

    from which it can be determined that requirements 1 and 2 are met.

(2)Regulations may amend Schedule 1.

Commencement Information

I1S. 15 in force at 1.4.2018 by S.I. 2018/35, art. 3