Before 1 April 2018 a taxable disposal for the purposes of landfill tax was defined in s40(2) Finance Act 1996 as follows,

‘A disposal is a taxable disposal if–

ait is a disposal of material as waste,

bit is made by way of landfill,

cit is made at a landfill site, and

dit is made on or after 1st October 1996.’

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