Article 3 Disposals of prohibited material

(1)

A prohibited disposal is to be treated as a disposal falling within section 40(2)(b) of the Finance Act 1996^f1.

(2)

The following enactments are prescribed for the purpose of the definition of “prohibited disposal”—

(a)

in England, paragraph 5(1)(b) of Schedule 10 to the Environmental Permitting (England and Wales) Regulations 2016^f2;

(b)

in Northern Ireland, regulation 9 of the Landfill Regulations (Northern Ireland) 2003^f3.

Annotations

f1: “Prohibited disposal” is defined in section 40A(7) of the Finance Act 1996, inserted by paragraph 4 of Schedule 12 to the Finance Act 2018.
f2: S.I. 2016/1154. A regulator is required to exclude a disposal from the scope of an environmental permit by virtue of this provision. There is an instrument amending these Regulations, but it is not relevant.
f3: S.R. (NI) 2003 No. 496, amended by S.R. (NI) 2004 No. 297, 2013 No. 161 and 2015 No. 14. There are other amending instruments, but none is relevant. Regulation 9 lists descriptions of material, the disposal of which is prohibited.