[44A Quarries]
Finance Act 1996 (1996 c 8) | Legislation

[44A Ìý²Ï³Ü²¹°ù°ù¾±±ð²õ±Õ

[(1)     A disposal is not a taxable disposal for the purposes of this Part if it is—

(a)     of material all of which is treated for the purposes of section 42 above as qualifying material,

(b)     made at a qualifying landfill site, and

(c)     made, or treated as made, on or after 1st October 1999.

(2)     A landfill site is a qualifying landfill site for the purposes of this section if at the time of the disposal—

(a)

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