Part 2Key concepts
Taxable disposals
I1I25Disposal by way of landfill
1
A disposal of material is a disposal of it by way of landfill if—
a
it is deposited on the surface of land or on a structure set into the surface, or
b
it is deposited under the surface of land.
2
Subsection (1) applies whether or not the material is placed in a container before it is deposited.
3
Subsection (1)(b) applies whether the material—
a
is covered with earth after it is deposited, or
b
is deposited in a cavity (such as a cavern or mine).
4
If material is deposited on the surface of land or on a structure set into the surface with a view to it being covered with earth, the disposal must be treated as made when the material is deposited and not when it is covered.
5
The Scottish Ministers may, by order, make provision varying the meaning of the disposal of material by way of landfill.
6
The order may modify any enactment (including this Act).
7
In this section, “land” includes land covered by water where the land is above the low water mark of ordinary spring tides.
8
In this section, “earth” includes similar matter (such as sand or rocks).