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The Pollution Prevention and Control (Scotland) Regulations 2000
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2. In section 91A(6) of the Income and Corporation Taxes Act 1988 (waste disposal : restoration payments)(1), after paragraph (b) insert–
“(ba)a permit granted under regulations under section 2 of the Pollution Prevention and Control Act 1999, or”.
(1)
Section 91A was inserted by the Finance Act 1990 (c. 29), section 78.
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