Related Commentary  Related Cases

40(1)  Tax shall be charged on a taxable disposal made in England or Northern Ireland.

40(2)  A taxable disposal takes place where material is disposed of and either–

(a)the disposal is made at a landfill site (see subsection (4)), or

(b)the disposal requires a permit or licence mentioned in subsection (4) but is not made at a landfill site.

40(3)  For this purpose a disposal is made at a landfill site if the land on or under which it is made constitutes or falls within land which is a landfill site at the time of the disposal.

40(4)  Land is a landfill site at a given time if at that time–

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