43(1)  A disposal made at a landfill site is not a taxable disposal for the purposes of this Part if it is shown to the satisfaction of the Commissioners that the disposal is of material all of which–

(a)has been removed (by dredging or otherwise) from water falling within subsection (2) below, and

(b)formed part of or projected from the bed of the water concerned before its removal.

43(2)  Water falls within this subsection if it is–

(a)a river, canal or watercourse (whether natural or artificial), or

(b)a dock or harbour (whether natural or artificial).

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