Part 3Administration
Information
I131Information: site restoration
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.