{
  "url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/section-31",
  "json_url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/section-31.json",
  "legislation": "asp/2014/2",
  "legislation_title": "Landfill Tax (Scotland) Act 2014",
  "legislation_url": "https://openlegislation.uk/landfill-tax-scotland-act-2014",
  "path": "section/31",
  "kind": "section",
  "number": "31",
  "heading": "Information: site restoration",
  "text": "(1) Before commencing restoration of all or part of a landfill site, the operator of the site must—\n(a) notify the Tax Authority ... that the restoration is to commence, and\n(b) provide such other ... information as the Tax Authority may require.\n(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.\n(3) The following are relevant instruments—\n(a) a planning permission,\n(b) an authorisation.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 31(1)(a) repealed (7.11.2014) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 10(12)(a) (with ss. 257-259); S.S.I. 2014/278, art. 2, Sch."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in s. 31(1)(b) repealed (7.11.2014) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 10(12)(b) (with ss. 257-259); S.S.I. 2014/278, art. 2, Sch."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 31 in force at 1.4.2015 by S.S.I. 2015/109, art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2014/2/section/31",
    "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."
}