10Multiple disposals of material at same siteE+W
This section has no associated Explanatory Notes
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.
Commencement Information
I1S. 10 in force at 1.4.2018 by S.I. 2018/35, art. 3