Section 34(4A)

For the purposes of subsection (1)(c)(ii) above— a transfer of waste in stages shall be treated as taking place when the first stage of the transfer takes place, and a series of transfers between the same parties of waste of the same description shall be treated as a single transfer taking place when the first of the transfers in the series takes place.

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Source: legislation.gov.uk · retrieved 2026-07-30