{
  "url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/section-30",
  "json_url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/section-30.json",
  "legislation": "asp/2014/2",
  "legislation_title": "Landfill Tax (Scotland) Act 2014",
  "legislation_url": "https://openlegislation.uk/landfill-tax-scotland-act-2014",
  "path": "section/30",
  "kind": "section",
  "number": "30",
  "heading": "Information: material at landfill sites",
  "text": "(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.\n(2) The regulations may require a person to give information.\n(3) The regulations may—\n(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\n(b) require material, or descriptions of material specified in the regulations, to be deposited in a non-disposal area.\n(4) The regulations may make provision about information relating to what is done with material.\n(5) Subsections (2) to (4) do not prejudice the generality of subsection (1).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 30 in force at 7.11.2014 by S.S.I. 2014/277, art. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2014/2/section/30",
    "retrieved_at": "2026-10-29T20:14:18.478874+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}