Regulation 2

For the definition of “transfer note” in regulation 2(1) of the Landfill Tax Regulations 1996^f1 substitute—

• ““transfer note” is a transfer note within the meaning of–

  1. (a)

     the Environmental Protection (Duty of Care) Regulations 1991^f2; or

  2. (b)

     the Controlled Waste (Duty of Care) Regulations (Northern Ireland) 2002^f3;”