# Landfill Disposals Tax (Wales) Act 2017, Paragraph 8


In section 111 (interpretation of Chapter 4)—
(a) the existing text becomes subsection (1);
(b) after that subsection insert—
“(2) For the purposes of the definition of “premises” in subsection (1) as it applies in relation to landfill disposals tax, “land” includes material (within the meaning of LDTA) that WRA has grounds for believing has been deposited on the surface of land or on a structure set into the surface, or under the surface of land.”

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Source: https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/8 (the official version)
Page: https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/schedule-4/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.