# The Landfill Tax (Qualifying Material) Order 1996, Article 6


In the case of a disposal at a landfill site in Great Britain, the relevant condition is that a transfer note includes in relation to each type of material of which the disposal consists—
(a) a description of the material—
(i) which accords with its description in column 2 of the Schedule to this Order, or
(ii) where a note contained in that Schedule lists the material (other than by way of exclusion), which accords with that description, or
(iii) which is some other accurate description; or
(b) where the material is water within Group 9 of the Schedule to this Order—
(i) the description “water”, and
(ii) a description of the material held in suspension which, if that material had been disposed of separately, would comply with the requirements of paragraph (a) above.

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Source: https://www.legislation.gov.uk/uksi/1996/1528/article/6 (the official version)
Page: https://openlegislation.uk/landfill-tax-qualifying-material-order-1996/article-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.