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Finance Act 1996
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40Charge to tax
(1)Tax shall be charged on a taxable disposal.
(2)A disposal is a taxable disposal if—
(a)it is a disposal of material as waste,
(b)it is made by way of landfill,
(c)it is made at a landfill site, and
(d)it is made on or after 1st October 1996.
(3)For this purpose a disposal is made at a landfill site if the land on or under which it is made constitutes or falls within land which is a landfill site at the time of the disposal.
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