Related Commentary  Related HMRC Manuals

144(1)  For the purposes of this section and sections 142 and 143 “waste disposal licence” means–

(a)a disposal licence under Part 1 of the Control of Pollution Act 1974 (c. 40) or Part 2 of the Pollution Control and Local Government (Northern Ireland) Order 1978 (S.I. 1978/1049 (N.I. 19)),

(b)a waste management licence under Part 2 of the Environmental Protection Act 1990 (c. 43) or any corresponding provision for the time being in force in Northern Ireland,

(c)a permit or authorisation under regulations under–

(i)section 2 of the Pollution Prevention and Control Act 1999 (c. 24),

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

No subscription?

Contact us to discuss your requirements.