Related Commentary  Related HMRC Manuals

167(1)  For the purposes of this section and sections 165 and 166

site preparation expenditure” , in relation to a waste disposal site, means expenditure incurred on preparing the site for the deposit of waste materials,

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)),

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