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”.