Part 2Key concepts
Taxable disposals
6Prescribed landfill site activities to be treated as disposals
1
The Scottish Ministers may, by order, prescribe a landfill site activity for the purposes of this section.
2
A “landfill site activity” means any of the following descriptions of activity, or an activity that falls within any of the following descriptions—
a
using or otherwise dealing with material at a landfill site,
b
storing or otherwise having material at a landfill site.
3
If a prescribed landfill site activity is carried out at a landfill site, the activity is to be treated—
a
as a disposal of the material involved in the activity as waste,
b
as a disposal of that material made by way of landfill, and
c
as a disposal at the landfill site of that material.
4
An order under this section may prescribe a landfill site activity by reference to conditions.
5
Those conditions may, in particular, relate to either or both of the following—
a
whether the landfill site activity is carried out in a designated area of a landfill site,
b
whether there has been compliance with a requirement to give information relating to—
i
the landfill site activity, or
ii
the material involved in the landfill site activity,
including information relating to whether the activity is carried out in a designated area of a landfill site.
6
In subsection (5), “designated area” means an area of a landfill site designated in accordance with—
a
an order under this section, or
b
regulations under section 30, 32 or 33.
7
An order under this section may modify any enactment (including this Act).