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Finance Act 1996
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Rhagor o Adnoddau
Changes over time for: Section 40
Version Superseded: 01/04/2015
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40 Charge to tax.U.K.
(1)Tax shall be charged on a taxable disposal [F1made in England F2... or Northern Ireland] .
(2)A disposal is a taxable disposal if—
(a)it is a disposal of material as waste,
(b)it is made by way of landfill,
(c)it is made at a landfill site, and
(d)it is made on or after 1st October 1996.
(3)For this purpose a disposal is made at a landfill site if the land on or under which it is made constitutes or falls within land which is a landfill site at the time of the disposal.
Textual Amendments
F1Words in s. 40(1) inserted (with effect in accordance with s. 31(4) of the amending Act) by Scotland Act 2012 (c. 11), ss. 31(2), 44(2)(b)(3)(c) (with saving in The Devolution of Landfill Tax (Consequential, Transitional and Saving Provisions) Order 2015 (S.I. 2015/599), art. 6); S.I. 2015/638, art. 2
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