PART 3TAXABLE DISPOSALS MADE AT AUTHORISED LANDFILL SITES
CHAPTER 3RELIEF FROM TAX
I126Reliefs: general
1
This Chapter provides relief from tax for certain taxable disposals.
2
This Chapter applies only to disposals made at authorised landfill sites.
3
Tax is not chargeable in respect of a taxable disposal if it is relieved from tax.
4
Relief from tax must be claimed in a tax return.