Finance Act 2009 (c. 10)

SCHEDULES

SCHEDULE 60 U.K. Landfill tax: prescribed landfill site activities

Material at landfill sites U.K.

5 U.K. Part 1 of Schedule 5 (information) is amended as follows.

6 U.K. For the heading before paragraph 1 substitute— “ Information: general ”

7 U.K. After paragraph 1 insert—

“Information: material at landfill sites U.K.

1A (1) Regulations may make provision about giving the Commissioners information relating to material at a landfill site or a part of a landfill site.

(2) Regulations under this paragraph may require a person to give information.

(3) Regulations under this paragraph may—

(a) require a person, or authorise an officer of Revenue and Customs to require a person, to designate a part of a landfill site (an “information area”), and

(b) require material, or prescribed descriptions of material, to be deposited in an information area.

(4) Regulations under this paragraph may make provision about information relating to what is done with material.

(5) Sub-paragraphs (2) to (4) do not prejudice the generality of sub-paragraph (1).”

8 U.K. For the heading before paragraph 2 substitute— “ Records: registrable persons ”

9 U.K. After paragraph 2 insert—

“Records: material at landfill sites U.K.

2A (1) Regulations may require a person to make records relating to material at a landfill site or a part of a landfill site.

(2) Regulations under this paragraph may make provision about records relating to what is done with material.

(3) Sub-paragraphs (2) to (7) of paragraph 2 apply in relation to regulations under this paragraph as they apply in relation to regulations under paragraph 2.

(4) But, in the application of paragraph 2(3)(a) in relation to regulations under this paragraph, the reference to registrable persons has effect as a reference to persons.”