(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 an authorised person 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).