SCHEDULES

SCHEDULE 60U.K.Landfill tax: prescribed landfill site activities

Material at landfill sitesU.K.

9U.K.After paragraph 2 insert—

Records: material at landfill sitesU.K.

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.