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Finance Act 2018

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3U.K.After section 40 insert—

40ADisposals of material

(1)For the purposes of this Part, there is a disposal of material if—

(a)material is disposed of on the surface of land or on a structure set into the surface, or

(b)material is disposed of under the surface of land.

(2)For the purposes of subsection (1)(a) and (b) it does not matter whether the material is placed in a container before it is disposed of.

(3)For the purposes of subsection (1)(b) it does not matter whether the material—

(a)is covered after it is disposed of, or

(b)is disposed of in a cavity (such as a cavern or mine).

(4)If material is disposed of on the surface of land or on a structure set into the surface with a view to the material being covered, the disposal is to be treated as made when the material is disposed of and not when it is covered.

(5)An order may for the purposes of this Part provide for—

(a)material to be treated as disposed of in circumstances where it would not otherwise be so treated;

(b)material to be treated as not disposed of in circumstances where it would otherwise be so treated.

(6)An order under subsection (5) may, among other things, make provision by reference to—

(a)descriptions of material;

(b)the quantities disposed of;

(c)the nature of the site at which material is disposed of;

(d)the location of material in a site (for example, whether it is in a discrete unit within the site).

(7)An order may for the purposes of this Part provide for a prohibited disposal to be treated as a disposal falling within paragraph (b) of section 40(2).

“Prohibited disposal” here means a disposal of material the disposal of which at a landfill site is prohibited by or by virtue of a prescribed enactment.

(8)An order under this section may make provision subject to exceptions, conditions or other qualifications.

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