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)Tax shall be charged on a taxable disposal.
(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.