Section 141 | Disposals which are not taxable.

(1)In section 62 of the Finance Act 1996 (regulations about taxable disposals) amend subsection (7) (limit on power to make regulations providing that a disposal is not taxable) as follows.

(2)For paragraph (a) substitute—

(a)the material comprised in the disposal is held temporarily pending one or more of the following—

(i)the incineration or recycling of the material, or

(ii)the removal of the material for use elsewhere, or

(iii)the use of the material, if it is qualifying material within the meaning of section 42(3) above, for the restoration to use of the site at which the disposal takes place, or any part of that site, upon completion of waste disposal operations at the site, or as the case may be, that part of the site, or

(iv)the sorting of the material with a view to its removal elsewhere or its eventual disposal, and

.

(3)In paragraph (b) for “the temporary disposal is made" substitute “ the material in question is held temporarily ”.