PART 2THE TAX AND TAXABLE DISPOSALS
CHAPTER 2TAXABLE DISPOSALS
I13Taxable disposals
1
A taxable disposal is made when all of the following conditions are met.
2
Condition 1 is that there is a disposal of material by way of landfill (see section 4).
3
Condition 2 is that either—
a
the land where the disposal is made is, or forms part of, an authorised landfill site (see section 5(1)), or
b
the disposal requires an environmental permit (see section 5(2)) but the land where it is made is not, and does not form part of, an authorised landfill site.
4
Condition 3 is that the disposal is a disposal of the material as waste (see sections 6 and 7).
5
Condition 4 is that the disposal is made in Wales.
6
See also section 8 for specified landfill site activities that are to be treated as taxable disposals (whether or not the above conditions are met).