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Commentary

V20.214 Non-disposal areas

Part V20 Landfill tax

An operator of an authorised landfill site can apply to WRA to designate a specified area of the landfill site to be a non-disposal area (NDA)1 to store material intended for use in a relieved or non-taxable activity such as material to be used for restoration purposes.

In addition, WRA can direct a landfill site operator to

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