{
  "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017-site-restoration-relief-amendment-regulations-2018/note",
  "json_url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017-site-restoration-relief-amendment-regulations-2018/note.json",
  "legislation": "wsi/2018/1057",
  "legislation_title": "The Landfill Disposals Tax (Wales) Act 2017 (Site Restoration Relief) (Amendment) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017-site-restoration-relief-amendment-regulations-2018",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend section 29(1)(a) of the Landfill Disposals Tax (Wales) Act 2017 (anaw 3).\nThe 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].\nA 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2018/1057/note",
    "retrieved_at": "2026-10-28T23:21:49.288972+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}