{
  "url": "https://openlegislation.uk/scottish-landfill-tax-administration-regulations-2015/regulation-12",
  "json_url": "https://openlegislation.uk/scottish-landfill-tax-administration-regulations-2015/regulation-12.json",
  "legislation": "ssi/2015/3",
  "legislation_title": "The Scottish Landfill Tax (Administration) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/scottish-landfill-tax-administration-regulations-2015",
  "path": "regulation/12",
  "kind": "regulation",
  "number": "12",
  "heading": "Non-disposal areas",
  "text": "(1) An officer of Revenue Scotland is authorised to require a person to designate a part of a landfill site (a “non-disposal area”), and a person must designate a non-disposal area if so required.\n(2) Where material at a landfill site is not going to be disposed of as waste and Revenue Scotland considers, or one of its officers considers, there to be a risk to the collection of landfill tax—\n(a) the material must be deposited in a non-disposal area; and\n(b) a registrable person must give Revenue Scotland, or one of its officers, information and maintain a record in accordance with paragraph (4) below.\n(3) A designation ceases to have effect if a notice in writing to that effect is given to a registrable person by Revenue Scotland.\n(4) A registrable person must maintain a record in relation to the non-disposal area of the following information, and give this information to Revenue Scotland or to one of its officers if requested—\n(a) the weight and description of all material deposited there;\n(b) the intended destination or use of all such material and, where any material has been removed or used, the actual destination or use of that material;\n(c) the weight and description of any such material sorted or removed.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 12 in force at 1.4.2015, see reg. 1(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2015/3/regulation/12",
    "retrieved_at": "2026-10-28T21:31:50.304895+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."
}