InformationS
30Information: material at landfill sitesS
(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 [F1a designated officer] 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).
Textual Amendments
F1Words in s. 30(3)(a) substituted (7.11.2014) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 10(11) (with ss. 257-259); S.S.I. 2014/278, art. 2, Sch.
Commencement Information
I1S. 30 in force at 7.11.2014 by S.S.I. 2014/277, art. 2, Sch.
31Information: site restorationS
(1)Before commencing restoration of all or part of a landfill site, the operator of the site must—
(a)notify the Tax Authority F2... that the restoration is to commence, and
(b)provide such other F3... 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.
Textual Amendments
F2Words in s. 31(1)(a) repealed (7.11.2014) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 10(12)(a) (with ss. 257-259); S.S.I. 2014/278, art. 2, Sch.
F3Word in s. 31(1)(b) repealed (7.11.2014) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 10(12)(b) (with ss. 257-259); S.S.I. 2014/278, art. 2, Sch.
Commencement Information
I2S. 31 in force at 1.4.2015 by S.S.I. 2015/109, art. 2