Qualifying fines3
1
Subject to paragraphs (2) and (3), and to article 4, any qualifying material is prescribed for the purposes of section 42(3A)(a) of the Finance Act 1996.
2
The mixture mentioned in that section must—
a
contain no more than an incidental amount of non-qualifying material; and
b
not be hazardous waste.
3
That mixture must not result from any deliberate or artificial blending or mixing with any quantity of material (including fines), prior to disposal at a landfill site.