Modifications etc. (not altering text)
C1Pt. III (ss. 39-71 applied (29.4.1996) by 1986 c. 45, Sch. 6 paras. 3B, 8B (as inserted (29.4.1996) by 1996 c. 8, s. 60, Sch. 5 Pt. III para. 12)
Pt. III (ss. 39-71) applied (31.7.1998) by 1998 c. 36, s. 148(4)
(1)A disposal is not a taxable disposal for the purposes of this Part if it is shown to the satisfaction of the Commissioners that the disposal is of material all of which—
(a)has been removed (by dredging or otherwise) from water falling within subsection (2) below, and
(b)formed part of or projected from the bed of the water concerned before its removal.
(2)Water falls within this subsection if it is—
(a)a river, canal or watercourse (whether natural or artificial), or
(b)a dock or harbour (whether natural or artificial).
(3)A disposal is not a taxable disposal for the purposes of this Part if it is shown to the satisfaction of the Commissioners that the disposal is of material all of which—
(a)has been removed (by dredging or otherwise) from water falling within the approaches to a harbour (whether natural or artificial),
(b)has been removed in the interests of navigation, and
(c)formed part of or projected from the bed of the water concerned before its removal.
(4)A disposal is not a taxable disposal for the purposes of this Part if it is shown to the satisfaction of the Commissioners that the disposal is of material all of which—
(a)consists of naturally occurring mineral material, and
(b)has been removed (by dredging or otherwise) from the sea in the course of commercial operations carried out to obtain substances such as sand or gravel from the seabed.