# The Landfill Tax (Qualifying Material) Order 2011, Article 6: Qualifying Materials

Extent: E+W+S+N.I.

Where the owner of the material immediately prior to the disposal and the operator of the landfill site at which the disposal is made are not the same person, material must not be treated as qualifying material unless it meets the relevant condition.

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Source: https://www.legislation.gov.uk/uksi/2011/1017/article/6 (the official version)
Page: https://openlegislation.uk/landfill-tax-qualifying-material-order-2011/article-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.