C1C2C3Part III Landfill Tax

Annotations:
Modifications etc. (not altering text)
C1

Pt. 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)

C2

Pt. 3 saving for effect of 2012 c. 11, s. 31 (with application in accordance with art. 7 of the amending S.I.) by The Devolution of Landfill Tax (Consequential, Transitional and Saving Provisions) Order 2015 (S.I. 2015/599), art. 6

The basic provisions

40AF1Disposals of material

1

For the purposes of this Part, there is a disposal of material if—

a

material is disposed of on the surface of land or on a structure set into the surface, or

b

material is disposed of under the surface of land.

2

For the purposes of subsection (1)(a) and (b) it does not matter whether the material is placed in a container before it is disposed of.

3

For the purposes of subsection (1)(b) it does not matter whether the material—

a

is covered after it is disposed of, or

b

is disposed of in a cavity (such as a cavern or mine).

4

If material is disposed of on the surface of land or on a structure set into the surface with a view to the material being covered, the disposal is to be treated as made when the material is disposed of and not when it is covered.

5

An order may for the purposes of this Part provide for—

a

material to be treated as disposed of in circumstances where it would not otherwise be so treated;

b

material to be treated as not disposed of in circumstances where it would otherwise be so treated.

6

An order under subsection (5) may, among other things, make provision by reference to—

a

descriptions of material;

b

the quantities disposed of;

c

the nature of the site at which material is disposed of;

d

the location of material in a site (for example, whether it is in a discrete unit within the site).

7

An order may for the purposes of this Part provide for a prohibited disposal to be treated as a disposal falling within paragraph (b) of section 40(2).

“Prohibited disposal” here means a disposal of material the disposal of which at a landfill site is prohibited by or by virtue of a prescribed enactment.

8

An order under this section may make provision subject to exceptions, conditions or other qualifications.