[2006] EWCA Civ 633, 19 May 2006. Considers whether a water treatment plant that treated sludge for disposal was an installation requiring a permit under the Pollution Prevention and Control (England and Wales) Regulations 2000. Appeal by U against a decision ([2006] EWHC 9 (QB), unreported) that it required permits from E pursuant to the 2000 Regulations to carry out operations at three of its water treatment plants. E cross-appealed against the decision that two other of U's plants did not require permits. The judge concluded the sludge from the three plants was discarded within the meaning of Sch1 Part I s5.3(c) of the Regulations and that the three plants fell within the definition of installation. Because the two other plants were not on the same sites as the brewery and milk processing plant that they serviced, they were not installations requiring permits. "Held": appeal and cross-appeal dismissed. A water treatment plant that treated sludge for disposal was an installation requiring a permit under the Regulations whether it directly produced the discard or whether the sludge underwent further treatment after leaving the plant. The difference between intermediate and final operations was not a principled distinction given the legislative context.