Landfill Tax (Scotland) Act 2014 (asp 2)

Valid from 07/11/2014

Part 3 S Administration

Information S

30 Information: material at landfill sites S

(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).

Valid from 01/04/2015

31 Information: site restoration S

(1) Before commencing restoration of all or part of a landfill site, the operator of the site must—

(a) notify the Tax Authority F1 ... that the restoration is to commence, and

(b) provide such other F2 ... 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

F1 Words in s. 31(1)(a) repealed (7.11.2014) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 10(12)(a) (with ss. 257-259); S.S.I. 2014/278, art. 2, Sch.

F2 Word in s. 31(1)(b) repealed (7.11.2014) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 10(12)(b) (with ss. 257-259); S.S.I. 2014/278, art. 2, Sch.