PART 3TAXABLE DISPOSALS MADE AT AUTHORISED LANDFILL SITES
CHAPTER 3RELIEF FROM TAX
I127Material removed from bed of river, sea or other water
1
A taxable disposal is relieved from tax if it is a disposal of material consisting entirely of—
a
material within subsection (2) or (3), or
b
material within one of those subsections and material within subsection (4).
2
Material is within this subsection if it has been removed from the bed of any of the following (whether natural or artificial)—
a
a river, canal or other watercourse, or
b
a dock, harbour or the approaches to a harbour.
3
Material is within this subsection if—
a
it consists of naturally occurring mineral material, and
b
it has been removed from the sea bed in the course of operations carried out for the purpose of obtaining materials such as sand or gravel.
4
Material is within this subsection if—
a
it is qualifying material,
b
it has been added to material within subsection (2) or (3) for the purpose of securing that that material is not in liquid form, and
c
the amount of material that has been added is no greater than is necessary to achieve that purpose.
5
In this section, references to material being removed are to it being removed by dredging or in any other way.