# The Landfill Tax (Qualifying Fines) Order 2015, Article 3: Qualifying fines


(1) Subject to paragraphs (2) and (3), and to article 4, any qualifying material is prescribed for the purposes of section 42(3A)(a) of the Finance Act 1996.
(2) The mixture mentioned in that section must—
(a) contain no more than an incidental amount of non-qualifying material; and
(b) not be hazardous waste.
(3) That mixture must not result from any deliberate or artificial blending or mixing with any quantity of material (including fines), prior to disposal at a landfill site.

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Source: https://www.legislation.gov.uk/uksi/2015/845/article/3 (the official version)
Page: https://openlegislation.uk/landfill-tax-qualifying-fines-order-2015/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.