40 Charge to tax
Finance Act 1996 (1996 c 8) | Legislation

40  Charge to tax

(1)     Tax shall be charged on a taxable disposal [made in England . . . or Northern Ireland].

[(2)     A taxable disposal takes place where material is disposed of and either—

(a)     the disposal is made at a landfill site (see subsection (4)), or

(b)     the disposal requires a permit or licence mentioned in subsection (4) but is not

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