65 Disposal by way of landfill.U.K.
(1)There is a disposal of material by way of landfill if—
(a)it is deposited on the surface of land or on a structure set into the surface, or
(b)it is deposited under the surface of land.
(2)Subsection (1) above applies whether or not the material is placed in a container before it is deposited.
(3)Subsection (1)(b) above applies whether the material—
(a)is covered with earth after it is deposited, or
(b)is deposited in a cavity (such as a cavern or mine).
(4)If material is deposited on the surface of land (or on a structure set into the surface) with a view to it being covered with earth the disposal must be treated as made when the material is deposited and not when it is covered.
(5)An order may provide that the meaning of the disposal of material by way of landfill (as it applies for the time being) shall be varied.
(6)An order under subsection (5) above may make provision in such way as the Treasury think fit, whether by amending any of subsections (1) to (4) above or otherwise.
(7)In this section “land” includes land covered by water where the land is above the low water mark of ordinary spring tides.
(8)In this section “earth” includes similar matter (such as sand or rocks).