PART 2THE TAX AND TAXABLE DISPOSALS
CHAPTER 2TAXABLE DISPOSALS
I15Authorised landfill sites and environmental permits
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).