# The Landfill Tax (Qualifying Fines) (No. 2) Order 2015, Article 2: Interpretation

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

In this Order—
“hazardous waste” means anything that—
(a)is hazardous waste for the purposes of the Waste Directive, and
(b)is not excluded from the scope of the Waste Directive by Article 2 of that Directive;
“LOI percentage” means the amount of non-qualifying material contained in fines , as indicated by the percentage of the mass of those fines lost on ignition;
“LOI test” means a test to determine the LOI percentage of fines, conducted in accordance with the terms of a published notice;
“published notice” refers to a notice issued by the Commissioners and not revoked by a further notice;
“qualifying material” means the materials and descriptions listed in columns 1 and 2, subject to the conditions expressed in column 3, of the Schedule to the Landfill Tax (Qualifying Material) Order 2011 ;
“non-qualifying material” means any material other than qualifying material;
“transfer note” means written information or a transfer note within the meaning of—
(a)the Waste (England and Wales) Regulations 2011 , where the transferor of material to a landfill site is a person in England and Wales;
(b)the Controlled Waste (Duty of Care) Regulations (Northern Ireland) 2002 , where the transferor of material to a landfill site is a person in Northern Ireland;
(c)the Environmental Protection (Duty of Care) (Scotland) Regulations 2014 , where the transferor of material to a landfill site is a person in Scotland.
“the Waste Directive” means Directive 2008/98/EC of the European Parliament and Council as modified by section 37(3) to (9) of the Waste and Emissions Trading Act 2003.

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Source: https://www.legislation.gov.uk/uksi/2015/1385/article/2 (the official version)
Page: https://openlegislation.uk/landfill-tax-qualifying-fines-no-2-order-2015/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.