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

Amendment to section 8 of the LDT Act

2.  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”.