# Landfill Disposals Tax (Wales) Act 2017, Section 4: Disposal of material by way of landfill


(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).

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Source: https://www.legislation.gov.uk/anaw/2017/3/section/4 (the official version)
Page: https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.