1 Overview of Act

Part 1 Overview

1  Overview of Act

(1)     This Part provides an overview of this Act.

(2)     Part 2—

(a)     makes provision for a tax (landfill disposals tax) to be charged on taxable disposals,

(b)     explains what a taxable disposal is, and

(c)     makes provision about disposals that are exempted from the tax.

(3)     Part 3 makes provision about how the tax is to be charged on taxable disposals made at authorised landfill sites. It includes

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