SCHEDULES

SCHEDULE 60Landfill tax: prescribed landfill site activities

Material at landfill sites

9

After paragraph 2 insert—

Records: material at landfill sites

2A

1

Regulations may require a person to make records relating to material at a landfill site or a part of a landfill site.

2

Regulations under this paragraph may make provision about records relating to what is done with material.

3

Sub-paragraphs (2) to (7) of paragraph 2 apply in relation to regulations under this paragraph as they apply in relation to regulations under paragraph 2.

4

But, in the application of paragraph 2(3)(a) in relation to regulations under this paragraph, the reference to registrable persons has effect as a reference to persons.