PART 3Amendments to subordinate legislation

The Landfill Tax (Qualifying Fines) (No. 2) Order 2015I135

1

The Landfill Tax (Qualifying Fines) (No. 2) Order 2015126 is amended as follows.

2

In article 2—

a

for the definition of “hazardous waste” substitute—

  • “hazardous waste” means anything that—

    1. a

      is hazardous waste for the purposes of the Waste Directive, and

    2. b

      is not excluded from the scope of the Waste Directive by Article 2 of that Directive;

b

after the definition of “transfer note” insert—

  • “the Waste Directive” means Directive 2008/98/EC of the European Parliament and Council as modified by section 37(3) to (9) of the Waste and Emissions Trading Act 2003127.