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.