Amendment to section 32 of the LDT Act3

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”.