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Regulation 6 Amendments to the Landfill Tax Regulations 1996

Original text. Later amendments are not shown.

In regulation 32 (qualifying contributions)—

(a)

in paragraph (1), for “A payment is a qualifying contribution if”, substitute “Subject to paragraph (1A), a payment is a qualifying contribution if”; and

(b)

after paragraph (1), insert—

“(1A)

A payment is not a qualifying contribution if it is an investment contribution.”.