C1Part III Landfill Tax
Interpretation
66 Landfill sites.
Land is a landfill site at a given time if at that time—
a
a licence which is a site licence for the purposes of Part II of the M1Environmental Protection Act 1990 (waste on land) is in force in relation to the land and authorises disposals in or on the land,
b
a resolution under section 54 of that Act (land occupied by waste disposal authorities in Scotland) is in force in relation to the land and authorises deposits or disposals in or on the land,
F1ba
a permit under regulations under section 2 of the Pollution Prevention and Control Act 1999 F2or under regulations under Article 4 of the Environment (Northern Ireland) Order 2002 is in force in relation to the land and authorises deposits or disposals in or on the land,
c
a disposal licence issued under Part II of the M2Pollution Control and Local Government (Northern Ireland) Order 1978 (waste on land) is in force in relation to the land and authorises deposits on the land,
d
a resolution passed under Article 13 of that Order (land occupied by district councils in Northern Ireland) is in force in relation to the land and relates to deposits on the land, or
e
a licence under any provision for the time being having effect in Northern Ireland and corresponding to section 35 of the Environmental Protection Act 1990 (waste management licences) is in force in relation to the land and authorises disposals in or on the land.
Pt. III (ss. 39-71 applied (29.4.1996) by 1986 c. 45, Sch. 6 paras. 3B, 8B (as inserted (29.4.1996) by 1996 c. 8, s. 60, Sch. 5 Pt. III para. 12)
Pt. III (ss. 39-71) applied (31.7.1998) by 1998 c. 36, s. 148(4)