Landfill Disposals Tax (Wales) Act 2017 (anaw3)

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

CHAPTER 3 E+W RELIEF FROM TAX

28 Material resulting from mining and quarrying E+W

(1) A taxable disposal is relieved from tax if it is a disposal of material—

(a) all of which results from mining operations (whether deep or open-cast) or from quarrying operations,

(b) all of which is naturally occurring material extracted from the earth in the course of the operations, and

(c) none of which has been subjected to, or results from, a process within subsection (2) carried out at any stage between the extraction and the disposal.

(2) A process is within this subsection if—

(a) it is separate from the mining or quarrying operations, or

(b) it forms part of those operations and permanently alters the material's chemical composition.

Commencement Information

I1 S. 28 in force at 1.4.2018 by S.I. 2018/35, art. 3