SCHEDULES

SCHEDULE 60Landfill tax: prescribed landfill site activities

Material at landfill sites

7

After paragraph 1 insert—

Information: material at landfill sites

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).