Section 32 - Refilling open-cast mines and quarries
65.This section provides relief for a disposal of qualifying material at a landfill site (or part of it) when:
a.
the landfill site (or the part of it at which the disposal is made) was formerly an open cast mine or quarry;
b.
it is a requirement of the planning permission that the site (or the part in question) must be wholly or partially refilled following the open-cast mining or quarrying operations; and
c.
no other taxable disposals have been made at the site (or part of it), other than disposals qualifying for a relief under section 28 or 32.