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Landfill Tax (Scotland) Act 2014
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33Records: material at landfill sites
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(1)The Scottish Ministers may, by regulations, require a person to make records relating to material at a landfill site or part of a landfill site.
(2)The regulations may make provision about records relating to what is done with material.
(3)Subsections (2) to (4) of section 32 apply in relation to regulations under this section as they apply in relation to regulations under section 32.
(4)But, in the application of section 32(3)(a) in relation to regulations under this section, the reference to registrable persons has effect as a reference to persons.
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