Section 4 Disposal of material by way of landfillI1
(1)
There is a disposal of material by way of landfill if material is—
(a)
deposited on the surface of land or on a structure set into the surface, or
(b)
deposited under the surface of land (for example, in a cavity such as a cavern or mine).
(2)
Subsection (1) applies whether or not the material is placed in a container before it is deposited.
(3)
Regulations may modify the meaning of a disposal of material by way of landfill (including by amending this section or any other enactment relating to the tax).
Annotations
Commencement
- I1
S. 4 in force at 1.4.2018 by S.I. 2018/35, art. 3