Amendments to the Landfill Tax Regulations 1996
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Memorandwm Esboniadol
6. In regulation 32 (qualifying contributions)—
(a)in paragraph (1), for “A payment is a qualifying contribution if”, substitute “Subject to paragraph (1A), a payment is a qualifying contribution if”; and
(b)after paragraph (1), insert—
“(1A) A payment is not a qualifying contribution if it is an investment contribution.”.