Related Commentary  Related HMRC Manuals

1179  In this Part–

“controlled waters”

(a)in relation to England and Wales, has the same meaning as in Part 3 of the Water Resources Act 1991 (c. 57),

(b)in relation to Scotland, has the same meaning as in section 30A of the Control of Pollution Act 1974 (c. 40), and

(c)in relation to Northern Ireland, means water in waterways and underground strata (as defined in Article 2(2) of the Water (Northern Ireland) Order 1999 (S.I. 1999/662 (N.I. 6)),

“pollution of controlled waters” means the entry into controlled waters of–

(a)any poisonous, noxious or polluting matter, or

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