Schedule 22, paragraph 21(3)

In subsection (2) (application of section 5(4))— the words “or, in relation to Scotland, subsection (5)” shall cease to have effect; and for paragraphs (a) and (b) there shall be substituted— the Environment Agency or SEPA, as the case may be, may postpone the reference in pursuance of the said subsection (4) so far as it considers that by reason of an emergency it is appropriate to do so; and the Environment Agency or SEPA, as the case may be, may disregard any collection authority for the purposes of the preceding provisions of this subsection in relation to a modification which, in the opinion of that Agency, will not affect that authority.

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