The Energy Act 2004 (Nuclear Decommissioning) (Exempt Activities and Further Conditions) Regulations 2005 No. 644

Exempt activities for the purposes of section 27 of, and Schedule 4 to, the Energy Act 2004

2.—(1) For the purposes of section 27 and Schedule 4 (tax exemptions for NDA activities) the activities mentioned in paragraph (2) are specified.

(2) The activities are the operation of designated facilities for the treatment, storage, transportation or disposal of hazardous material, carried on for the purpose of thermal oxide reprocessing or mixed oxide manufacture where that reprocessing or manufacture is undertaken at Sellafield in Cumbria.