Before 1 April 2018 a taxable disposal for the purposes of landfill tax was defined in FA 1996 s40(2) 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.’

A ‘disposal of material as waste’ is defined in FA 1996 s. 65 as a disposal ‘with the intention of discarding the material’.

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