Commentary

V20.106 By way of landfill (prior to 1 April 2018)

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

V20.106 By way of landfill (prior to 1 April 2018)

Part V20 Landfill tax | Commentary

V20.106 By way of landfill (prior to 1 April 2018)

Material is disposed of by way of landfill if it is deposited:

  1.  

    •     on, or on a structure set into, the surface of the land, or

  2.  

    •     under the surface of the land (including land covered by water which is above the low water mark of ordinary spring tides)1

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial