PART 2THE TAX AND TAXABLE DISPOSALS
CHAPTER 2TAXABLE DISPOSALS
4Disposal of material by way of landfill
(1)
There is a disposal of material by way of landfill if material is—
(a)
deposited on the surface of land or on a structure set into the surface, or
(b)
deposited under the surface of land (for example, in a cavity such as a cavern or mine).
(2)
Subsection (1) applies whether or not the material is placed in a container before it is deposited.
(3)
Regulations may modify the meaning of a disposal of material by way of landfill (including by amending this section or any other enactment relating to the tax).