For the purposes of section 26(4) , an approved container, for which a material recovery facility operator has received a refund under the scheme, may enter landfill if the material recovery facility operator has proven, to the satisfaction of the Secretary, that –

(a) the container has become unsuitable to recycle in circumstances that were unforeseen by, or out of the control of, the material recovery facility operator; and

(b) all reasonable steps were taken by the material recovery facility operator to prevent, or reduce the effect of, those circumstances on the containers; and

(c) after those circumstances occurred –

(i) the container cannot be made suitable for recycling; or

(ii) it is impracticable for the container to be made suitable for recycling.