Landfill Disposals Tax (Wales) Act 2017 (anaw3)

Valid from 25/01/2018

PART 2 E+W THE TAX AND TAXABLE DISPOSALS

Valid from 01/04/2018

CHAPTER 3 E+W EXEMPT DISPOSALS

10 Multiple disposals of material at same site E+W

A disposal of material is exempt from tax to the extent that—

(a) it is a disposal of material which has already been included in a taxable disposal—

(i) which was made at an authorised landfill site, and

(ii) in respect of which tax was chargeable, and

(b) it is made at the same authorised landfill site as that taxable disposal.