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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

These Regulations amend section 29(1)(a) of the Landfill Disposals Tax (Wales) Act 2017 (anaw 3).

The amendment made by these Regulations enables the site restoration relief to be applied to the disposal of material consisting entirely of top-soil. The amendment will have effect in relation to taxable disposals made on or after [date regulations come into force].

A regulatory impact assessment has been prepared as to the likely costs and benefits of complying with these Regulations. A copy of the assessment can be obtained from the Welsh Treasury, Welsh Government, Cathays Park, Cardiff, CF10 3NQ and is available on the Welsh Government website at www.gov.wales.