Landfill Disposals Tax (Wales) Act 2017 (anaw3)

PART 3 E+W TAXABLE DISPOSALS MADE AT AUTHORISED LANDFILL SITES

CHAPTER 2 E+W TAX CHARGEABLE ON TAXABLE DISPOSALS

Qualifying materials and qualifying mixtures of materials E+W

15 Qualifying material E+W

(1) Qualifying material is material in respect of which the following requirements are met.

• Requirement 1 The material is specified in the Table in Schedule 1.

• Requirement 2 Each condition in the Table in Schedule 1 that applies in respect of the material is met (if any).

• Requirement 3 There is—

  (a)

  if a written description of the material is required by virtue of section 34(1)⁠(c)(ii) of the Environmental Protection Act 1990 (c. 43), a written description of the kind required, or

  (b)

  if no written description of the material is required by virtue of that section, other evidence,

  from which it can be determined that requirements 1 and 2 are met.

(2) Regulations may amend Schedule 1.

Commencement Information

I1 S. 15 in force at 1.4.2018 by S.I. 2018/35, art. 3