4Disposal of material by way of landfillE+W
This section has no associated Explanatory Notes
(1)There is a disposal of material by way of landfill if material is—
(a)deposited on the surface of land or on a structure set into the surface, or
(b)deposited under the surface of land (for example, in a cavity such as a cavern or mine).
(2)Subsection (1) applies whether or not the material is placed in a container before it is deposited.
(3)Regulations may modify the meaning of a disposal of material by way of landfill (including by amending this section or any other enactment relating to the tax).
Commencement Information
I1S. 4 in force at 1.4.2018 by S.I. 2018/35, art. 3