44A(1)  A disposal is not a taxable disposal for the purposes of this Part if it is–

(a)of material all of which is treated for the purposes of section 42 above as qualifying material,

(b)made at a qualifying landfill site, and

(c)made, or treated as made, on or after 1st October 1999.

44A(2)  A landfill site is a qualifying landfill site for the purposes of this section if at the time of the disposal–

(a)the landfill site is or was a quarry,

(b)subject to subsection (3) below, it is a requirement of planning consent in respect of the land in which the quarry or former quarry is situated that it be wholly or partially refilled, and

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