22.—(1) For sub-paragraph (1)(a) substitute—
“(a)the waste consists of plant tissue;”.
(2) At the beginning of sub-paragraph (1)(b) insert “it is agricultural waste or”.
(3) After sub-paragraph (3), insert—
“(4) The incorporation into soil of ash from cereal straw or cereal stubble burned in reliance of the exemption conferred by sub-paragraph (1) if—
(a)the incorporation is on the land where the ash was produced; and
(b)the ash is not, without reasonable excuse, allowed to remain on the soil for longer than 24 hours after the time of commencement of the burning, but is incorporated into the soil—
(i)within that period; or
(ii)in a case where to do so would be likely, having regard to wind conditions, to cause nuisance, as soon as conditions allow.
(5) For the purposes of this paragraph “plant tissue” includes any linseed residues, oil-seed rape residues, field beans harvested dry residues, peas harvested dry residues, cereal straw or cereal stubble.”.