BIM67540 | Waste disposal: definitions: site restoration payment

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

A site restoration payment is a payment made in connection with the restoration (see BIM67410) of a site or part of a site in order to comply with:

• any condition of a waste disposal licence (see BIM67545), or

• any condition imposed on the grant of planning permission to use the site for the collection, treatment, conversion and final depositing of waste material or for the carrying out of any of those activities, or

• a relevant planning obligation (see BIM67550).