26Reliefs: generalE+W
This section has no associated Explanatory Notes
(1)This Chapter provides relief from tax for certain taxable disposals.
(2)This Chapter applies only to disposals made at authorised landfill sites.
(3)Tax is not chargeable in respect of a taxable disposal if it is relieved from tax.
(4)Relief from tax must be claimed in a tax return.
Commencement Information
I1S. 26 in force at 25.1.2018 by S.I. 2018/35, art. 2(d)