9Exemptions: generalE+W
This section has no associated Explanatory Notes
(1)This Chapter provides exemption from tax for certain disposals of material which would otherwise be treated as taxable disposals.
(2)A disposal of material that is exempt from tax is not a taxable disposal.
(3)In this Chapter, references to a disposal of material include the carrying out of a specified landfill site activity in relation to material.
Commencement Information
I1S. 9 in force at 1.4.2018 by S.I. 2018/35, art. 3