(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.
Commencement Information
I1S. 26 in force at 25.1.2018 by S.I. 2018/35, art. 2(d)