PART 2 E+W THE TAX AND TAXABLE DISPOSALS

CHAPTER 2 E+W TAXABLE DISPOSALS

4 Disposal of material by way of landfill E+W

(1) There is a disposal of material by way of landfill if material is—

(a) deposited on the surface of land or on a structure set into the surface, or

(b) deposited under the surface of land (for example, in a cavity such as a cavern or mine).

(2) Subsection (1) applies whether or not the material is placed in a container before it is deposited.

(3) Regulations may modify the meaning of a disposal of material by way of landfill (including by amending this section or any other enactment relating to the tax).

Commencement Information

I1 S. 4 in force at 1.4.2018 by S.I. 2018/35, art. 3