# The Environmental Permitting (England and Wales) Regulations 2010, Paragraph 18: Income Tax (Trading and Other Income) Act 2005


In section 167 of the Income Tax (Trading and Other Income) Act 2005 (site preparation expenditure: supplementary), in subsection (1), in the definition of “waste disposal licence”, omit paragraph (d).

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Source: https://www.legislation.gov.uk/ukdsi/2010/9780111491423/schedule/26/part/1/paragraph/18 (the official version)
Page: https://openlegislation.uk/draft-environmental-permitting-england-and-wales-regulations-2010/schedule-26/part-1/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.