Section 10 Multiple disposals of material at same siteI1

A disposal of material is exempt from tax to the extent that—

(a)

it is a disposal of material which has already been included in a taxable disposal—

(i)

which was made at an authorised landfill site, and

(ii)

in respect of which tax was chargeable, and

(b)

it is made at the same authorised landfill site as that taxable disposal.

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