Landfill Disposals Tax (Wales) Act 2017 (anaw3)

Valid from 25/01/2018

PART 2 E+W THE TAX AND TAXABLE DISPOSALS

CHAPTER 2 E+W TAXABLE DISPOSALS

Valid from 01/04/2018

5 Authorised landfill sites and environmental permits E+W

(1) Land is an authorised landfill site if an environmental permit authorising disposals of material by way of landfill is in force in relation to the land.

(2) An environmental permit is a permit granted under regulations made under section 2 of the Pollution Prevention and Control Act 1999 (c. 24).