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PART 2THE TAX AND TAXABLE DISPOSALS

CHAPTER 2TAXABLE DISPOSALS

6Disposal of material as waste

(1)A disposal of material is a disposal of it as waste if the person responsible for the disposal intends to discard the material.

(2)An intention to discard material may be inferred from the circumstances of its disposal, and in particular from the fact (where it is the case) that the material is deposited in a landfill disposal area.

(3)The following are not to be treated as inconsistent with an intention to discard material—

(a)making a temporary use of the material, or a use of the material which is incidental to its disposal by way of landfill;

(b)deriving a benefit from the material or from anything emitted by it (for example, using gas produced by its decomposition in electricity generation).

(4)Regulations may modify the meaning of a disposal of material as waste (including by amending this section or any other enactment relating to the tax).