- Latest available (Revised) - English
- Latest available (Revised) - Welsh
- Original (As enacted) - English
- Original (As enacted) - Welsh
This is the original version (as it was originally enacted).
(1)A taxable disposal is relieved from tax if it is a disposal of material—
(a)all of which results from mining operations (whether deep or open-cast) or from quarrying operations,
(b)all of which is naturally occurring material extracted from the earth in the course of the operations, and
(c)none of which has been subjected to, or results from, a process within subsection (2) carried out at any stage between the extraction and the disposal.
(2)A process is within this subsection if—
(a)it is separate from the mining or quarrying operations, or
(b)it forms part of those operations and permanently alters the material’s chemical composition.
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Original (As Enacted or Made) - English: The original English language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Original (As Enacted or Made) - Welsh:The original Welsh language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
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