PART 2THE TAX AND TAXABLE DISPOSALS
CHAPTER 3EXEMPT DISPOSALS
I110Multiple disposals of material at same site
A disposal of material is exempt from tax to the extent that—
a
it is a disposal of material which has already been included in a taxable disposal—
i
which was made at an authorised landfill site, and
ii
in respect of which tax was chargeable, and
b
it is made at the same authorised landfill site as that taxable disposal.