# The Taxes (Amendments) (EU Exit) Regulations 2019, Regulation 35: The Landfill Tax (Qualifying Fines) (No. 2) Order 2015

Extent: E+W+N.I.

(1) The Landfill Tax (Qualifying Fines) (No. 2) Order 2015 is amended as follows.
(2) In article 2—
(a) for the definition of “hazardous waste” substitute—
““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;”;
(b) after the definition of “transfer note” insert—
““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/2019/689/regulation/35 (the official version)
Page: https://openlegislation.uk/taxes-amendments-eu-exit-regulations-2019/regulation-35
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.