32 Refilling open-cast mines and quarries

32  Refilling open-cast mines and quarries

(1)     A taxable disposal is relieved from tax if—

(a)     it is a disposal of material consisting entirely of—

[(i)     qualifying material, or

(ii)     a qualifying mixture of materials that does not consist entirely of fines],

(b)     it is made at an authorised landfill site (or part of such a site) that

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