[40A Disposals of material]
Finance Act 1996 (1996 c 8) | Legislation

[40A  Disposals of material]

[(1)     For the purposes of this Part, there is a disposal of material if—

(a)     material is disposed of on the surface of land or on a structure set into the surface, or

(b)     material is disposed of under the surface of land.

(2)     For the purposes of subsection (1)(a) and (b) it does not matter whether the material is placed in a container before it is disposed of.

(3)     For

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