# The Landfill Tax (Disposals of Material) Order 2018, 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.
(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;
(b) in Northern Ireland, regulation 9 of the Landfill Regulations (Northern Ireland) 2003.

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Source: https://www.legislation.gov.uk/uksi/2018/442/article/3 (the official version)
Page: https://openlegislation.uk/landfill-tax-disposals-of-material-order-2018/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.