Section 30 Information: material at landfill sitesI1

(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).

Annotations

Textual amendments

F1: 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.

Commencement

I1: S. 30 in force at 7.11.2014 by S.S.I. 2014/277, art. 2, Sch.