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Finance Act 2018
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7(1)Section 45 (pet cemeteries) is amended as follows.
(2)In subsection (1), after “A disposal” insert “made at a landfill site”.
(3)In subsection (2)—
(a)in paragraph (a), for “landfill disposal” substitute “disposal of material”;
(b)in paragraph (b), for “landfill disposals” substitute “disposals of material”.
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