Part 3Administration
Information
30Information: material at landfill sites
1
The Scottish Ministers may, by regulations, make provision about giving the Tax Authority information relating to material at a landfill site or part of a landfill site.
2
The regulations may require a person to give information.
3
The regulations may—
a
require a person, or authorise an authorised person to require a person, to designate a part of a landfill site (a “non-disposal area”), and
b
require material, or descriptions of material specified in the regulations, to be deposited in a non-disposal area.
4
The regulations may make provision about information relating to what is done with material.
5
Subsections (2) to (4) do not prejudice the generality of subsection (1).
31Information: site restoration
1
Before commencing restoration of all or part of a landfill site, the operator of the site must—
a
notify the Tax Authority in writing that the restoration is to commence, and
b
provide such other written information as the Tax Authority may require.
2
In this section “restoration” means work, other than capping waste, which is required by a relevant instrument to be carried out to restore a landfill site to use on completion of waste disposal operations.
3
The following are relevant instruments—
a
a planning permission,
b
an authorisation.