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Finance Act 2018

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This is the original version (as it was originally enacted).

Exemptions

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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