Commentary on Sections Part 2 – The Tax and Taxable Disposals Chapter 2 – Taxable Disposals Sections 3 to 5 - Taxable disposals; disposal of material by way of landfill; and authorised landfill sites and environmental permits
13.These sections set out what a taxable disposal is. A taxable disposal takes place when all of the following conditions are met:
14.Regulations may modify the meaning of a disposal of material by way of landfill as set out in section 4.