V20.107A Disposal of material (after 1 April 2018)Schedule 12 of FA 2018 amended FA 1996, s 40(2) and inserted a new s 40A.Taxable disposalA taxable disposal takes place where material is disposed of and either: • the disposal is made at a landfill site, or • the disposal requires a permit or licence but is not made at a landfill site1This provision removes the requirement for material disposed of as waste or to be disposed of by way of landfill to fall within the scope of landfill tax.There is a disposal of material if: • the material is
Schedule 12 of FA 2018 amended FA 1996, s 40(2) and inserted a new s 40A.
A taxable disposal takes place where material is disposed of and either:
• the disposal is made at a landfill site, or
• the disposal requires a permit or licence but is not made at a landfill site1
This provision removes the requirement for material disposed of as waste or to be disposed of by way of landfill to fall within the scope of landfill tax.
There is a disposal of material if:
• the material is
**Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason.