Part IIILandfill Tax
The basic provisions
40Charge to tax
(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.