# Landfill Tax (Scotland) Act 2014, Section 30: Information: material at landfill sites


(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 a 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).

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Source: https://www.legislation.gov.uk/asp/2014/2/section/30 (the official version)
Page: https://openlegislation.uk/landfill-tax-scotland-act-2014/section-30
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.