(1) The carrying out of a specified landfill site activity in Wales is to be treated as a taxable disposal of the material in relation to which the activity is carried out (whether or not the conditions in section 3 are met).
(2) The taxable disposal is to be treated as being made when the specified landfill site activity is first carried out in relation to the material.
(3) The following are specified landfill site activities when carried out at an authorised landfill site—
(a) using material to create or
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