Link Report

“integrated pollution control licence” means a licence granted under section 83 of the Environmental Protection Agency Act, 1992;

(iii) subject to which an integrated pollution control licence for an activity specified in the First Schedule to the Environmental Protection Agency Act, 1992, was granted;

“integrated pollution control licence” means a licence granted under section 83 of the Environmental Protection Agency Act, 1992;

“relevant local authority”, in relation to a qualifying mine disposal, means the local authority for the purposes of the Local Government Act 2001 (as amended by the Local Government Reform Act 2014) in whose functional area the mine being disposed of is situated;

“relevant local authority”, in relation to a qualifying mine disposal, means the local authority for the purposes of the Local Government Act 2001 (as amended by the Local Government Reform Act 2014) in whose functional area the mine being disposed of is situated;

(9) An allowance under this section made to a person who is carrying on a trade of working a mine shall be made in taxing that trade, and section 304(4) shall apply in relation to an allowance under subsection (4) as it applies in relation to allowances to be made under Part 9.

(9) An allowance under this section made to a person who is carrying on a trade of working a mine shall be made in taxing that trade, and section 304(4) shall apply in relation to an allowance under subsection (4) as it applies in relation to allowances to be made under Part 9.

(c) For the purposes of this section, subsections (2) and (3) of section 306 shall apply in determining the chargeable period (being a year of assessment) for which an allowance is to be made under this section.