(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 [F1a 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).
Textual Amendments
F1Words 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.
Commencement Information
I1S. 30 in force at 7.11.2014 by S.S.I. 2014/277, art. 2, Sch.
