{
  "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-10",
  "json_url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-10.json",
  "legislation": "anaw/2017/3",
  "legislation_title": "Landfill Disposals Tax (Wales) Act 2017",
  "legislation_url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017",
  "path": "section/10",
  "kind": "section",
  "number": "10",
  "heading": "Multiple disposals of material at same site",
  "text": "A disposal of material is exempt from tax to the extent that—\n(a) it is a disposal of material which has already been included in a taxable disposal—\n(i) which was made at an authorised landfill site, and\n(ii) in respect of which tax was chargeable, and\n(b) it is made at the same authorised landfill site as that taxable disposal.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 10 in force at 1.4.2018 by S.I. 2018/35, art. 3"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/anaw/2017/3/section/10",
    "retrieved_at": "2026-10-29T20:18:10.741996+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}