Finance Act 2018

Exemptions

8In section 46 (power to vary), in subsection (2), before paragraph (a) insert—

(za)confer exemption by reference to guidance (as it has effect from time to time) issued by—

(i)a body established by or under any enactment, or

(ii)a government department or an agency of a government department,

to the effect that particular kinds of disposal do not require a permit or licence mentioned in section 40(4);.