Sections 3 to 5 - Taxable disposals; disposal of material by way of landfill; and authorised landfill sites and environmental permits
13.These sections set out what a taxable disposal is. A taxable disposal takes place when all of the following conditions are met:
a.
Material is disposed of by way of landfill (which section 4 defines as being when it is deposited on or under the surface of land);
b.
The land where the material is deposited:
is an authorised landfill site (as defined in section 5(1)), or
is not or does not form part of an authorised landfill site, but the disposal requires an environmental permit (as defined in section 5(2));
c.
The material is disposed of as waste (as defined in sections 6 and 7); and
d.
The disposal takes place in Wales.
14.Regulations may modify the meaning of a disposal of material by way of landfill as set out in section 4.
