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

• Citation: S.I. 2019/1143 (W.)
• Sections: 3

Section 1 Title, commencement and interpretation

(1) The title of these Regulations is the Landfill Disposals Tax (Wales) Act 2017 (Reliefs) (Miscellaneous Amendments) Regulations 2019.

(2) These Regulations come into force on the day after the day on which they are made.

(3) In these Regulations, “the LDT Act” means the Landfill Disposals Tax (Wales) Act 2017.

Section 2 Amendment to section 8 of the LDT Act

In section 8(4) of the LDT Act (landfill site activities to be treated as taxable disposals), in the definition of “restoration work”, for “work carried out to restore a landfill disposal area” substitute “where a landfill disposal area is capped, work carried out to restore that area”.

Section 3 Amendment to section 32 of the LDT Act

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”.