# Finance Act 2000, Paragraph 51

Extent: E+W+S+N.I.

(1) An installation is covered by this paragraph if it falls within any one or more of the descriptions of installation set out in the Table.
(2) Sub-paragraph (2A) applies where—
(a) an installation falls within any one or more of those descriptions, and
(b) there is, on the same site as the installation, a location at which ancillary activities are carried out.
(2A) The installation (taken alone) is not covered by this paragraph, but the combination—
(a) of the installation and that location, or
(b) where there is more than one such location, of the installation and all of those locations,
is to be taken as being an installation covered by this paragraph.
(2B) In sub-paragraph (2) “ancillary activities" means activities that—
(a) are directly associated with any of the primary activities carried out in the installation,
(b) have a technical connection with those primary activities, and
(c) could have an effect on environmental pollution.
(3) sub-paragraphs (1) to (2B) are subject to any regulations under paragraph 52.
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) sub-paragraph (2B)—
“environmental pollution” has the same meaning as in the Pollution Prevention and Control Act 1999;
“primary activity”, in relation to an installation falling within any one or more of the descriptions of installation set out in the Table, means an activity the carrying out of which at the installation results in the installation falling within one or more of those descriptions.
TABLE
Installations regulated under the Environmental Permitting (England and Wales) Regulations 2016
1 1. Part A installations.
Installations that would be so regulated but for a threshold or exception
2 Installations that would be Part A installations but for—
(a) a relevant numeric threshold, or
(b) a relevant exception.
Installations that would be so regulated if certain modifications were made to the Regulations
3 Installations that would be Part A installations if the relevant modifications were made.
Corresponding installations in Scotland and Northern Ireland
4 Installations that are situated in Scotland or Northern Ireland, but if situated in England and Wales—
(a) would be Part A installations,
(b) would be Part A installations but for—
(i) a relevant numeric threshold, or
(ii) a relevant exception, or
(c) would be Part A installations if the relevant modifications were made.
Interpretation of entries 1 to 4
5 (1) In this entry “the Schedule” means Schedule 1 to the Environmental Permitting (England and Wales) Regulations 2016 (S.I. 2016/1154.
(2) In entries 1 to 4—
(a) “Part A installation” has the meaning given in paragraph 1 of Part 1 of Schedule 1 to the Environmental Permitting (England and Wales) Regulations 2016;
(b) “relevant exception” means—
(i) the exception in paragraph (b)(i) or (ii) of Part A(1) of Section 2.1 of Part 2 of the Schedule,
(ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(iii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c) “the relevant modifications” means the omission of the following provisions of Part 2 of the Schedule:
(i) the final twelve words of paragraph (b) of Part A(1) of Section 4.4;
(ii) the final twelve words of paragraph (b) of Part A(1) of Section 4.5;
(iia) in the interpretation of Section 5.1, in relation to the definitions of “co-incineration plant” and “incineration plant”, the final nine words in the sentence beginning “This definition covers;
(iii) paragraph 1 of the Interpretation and application of Part A(1) of Section 5.4;
(iv) the final fourteen words of paragraph (c) of Part A(1) of Section 6.1;
(v) the final fourteen words of paragraph (c) of Part A(1) of Section 6.4; and
(vi) the final fourteen words of paragraph (f)(ii) of Part A(1) of Section 6.8; and
(d) “relevant numeric threshold” means a numeric threshold specified in any of the following provisions of Part 2 of the Schedule:
(i) paragraphs (c) and (d) of Part A(1) of Section 2.1;
(ii) Part A(2) of Section 2.1;
(iii) paragraph (b) of Part A(1) of Section 2.2;
(iv) Part A(1) of Section 2.3;
(v) paragraph (b) of Part A(1) of Section 3.1;
(vi) paragraph (b) of Part A(2) of Section 3.1;
(vii) paragraph (b) of Part A(1) of Section 3.3;
(viii) Part A(2) of Section 3.3;
(ix) paragraph (a) of Part A(1) of Section 3.4;
(ixa) Part A(1) of Section 3.6;
(x) Part A(2) of Section 3.6;
(xi) paragraphs (c) and (d) of Part A(1) of Section 4.1;
(xii) paragraphs (c) and (e) of Part A(1) of Section 5.1;
(xiai) paragraphs (a) and (c) of Part A(2) of Section 5.1;
(xiii) Part A(1) of Section 5.2;
(xiv) Part A(1) of Section 5.3;
(xv) paragraph (c) of Part A(1) of Section 5.4;
(xvi) paragraph (b) of Part A(1) of Section 6.1;
(xvii) Part A(1) of Section 6.3;
(xviii) paragraphs (a) and (b) of Part A(1) of Section 6.4;
(xix) Part A(2) of Section 6.4;
(xx) Part A(2) of Section 6.7;
(xxi) paragraphs (a) to (e) of Part A(1) of Section 6.8;
(xxii) Part A(2) of Section 6.8; and
(xxiii) Part A(1) of Section 6.9; and
(e) any reference to a part of the United Kingdom includes the territorial waters adjacent to that part.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/6/paragraph/51 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-6/paragraph-51
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.