# Landfill Disposals Tax (Wales) Act 2017, Section 9: Exemptions: general


(1) This Chapter provides exemption from tax for certain disposals of material which would otherwise be treated as taxable disposals.
(2) A disposal of material that is exempt from tax is not a taxable disposal.
(3) In this Chapter, references to a disposal of material include the carrying out of a specified landfill site activity in relation to material.

---
Source: https://www.legislation.gov.uk/anaw/2017/3/section/9 (the official version)
Page: https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.