- Latest available (Revised) - English
- Latest available (Revised) - Welsh
- Original (As enacted) - English
- Original (As enacted) - Welsh
This is the original version (as it was originally enacted).
(1)A disposal of material is exempt from tax if—
(a)it is a disposal of material consisting entirely of the remains of dead pets (and any container or material in which the remains are contained), and
(b)it is made at an authorised landfill site which meets the condition in subsection (2).
(2)The condition is that no landfill disposals were made at the site during the relevant period other than disposals of material consisting entirely of the remains of dead pets (and any container or material in which the remains are contained).
(3)The relevant period is the period which—
(a)begins with the day on which this section comes into force, or on which the site becomes an authorised landfill site, whichever is later, and
(b)ends immediately before the disposal mentioned in subsection (1).
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Original (As Enacted or Made) - English: The original English language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Original (As Enacted or Made) - Welsh:The original Welsh language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
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