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HMRC internal manual

Business Income Manual

Waste disposal: definitions: waste disposal licence

S167(1), S168(5) Income Tax (Trading and Other Income) Act 2005, S144(1), S145(5) Corporation Tax Act 2009

A waste disposal licence is:

  • a disposal licence under Part I Control of Pollution Act 1974 or Part 2 Pollution Control and Local Government (Northern Ireland) Order 1978, SI 1978 No 1049 (NI 19); or
  • a waste management licence under Part 2 Environmental Protection Act 1990 or any corresponding provision in force in Northern Ireland; or
  • a permit under regulations under S2 Pollution Prevention and Control Act 1999 or Art4 Environment (Northern Ireland) Order 2002, SI 2002 No 3153 (NI 7); or
  • an authorisation under the Radioactive Substances Act 1960 or the Radioactive Substances Act 1993 for the disposal of radioactive waste; or
  • a nuclear site licence under the Nuclear Installations Act 1965.