Amendment to section 32 of the LDT Act
3. 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”.