PART 2THE TAX AND TAXABLE DISPOSALS
CHAPTER 3EXEMPT DISPOSALS
I19Exemptions: general
1
This Chapter provides exemption from tax for certain disposals of material which would otherwise be treated as taxable disposals.
2
A disposal of material that is exempt from tax is not a taxable disposal.
3
In this Chapter, references to a disposal of material include the carrying out of a specified landfill site activity in relation to material.