Part 3

Administration

Information

Information: material at landfill sites
30
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 a 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).

Information: site restoration
31
1
Before commencing restoration of all or part of a landfill site, the operator of the site must—
a
notify the Tax Authority ... that the restoration is to commence, and
b
provide such other ... 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.
S. 30 in force at 7.11.2014 by S.S.I. 2014/277, art. 2, Sch.
Words in s. 31(1)(a) repealed (7.11.2014) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 10(12)(a) (with ss. 257-259); S.S.I. 2014/278, art. 2, Sch.
Word in s. 31(1)(b) repealed (7.11.2014) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 10(12)(b) (with ss. 257-259); S.S.I. 2014/278, art. 2, Sch.
Words 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.
S. 31 in force at 1.4.2015 by S.S.I. 2015/109, art. 2