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Landfill Tax (Scotland) Act 2014
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31Information: site restoration
Explanatory NotesShow EN
(1)Before commencing restoration of all or part of a landfill site, the operator of the site must—
(a)notify the Tax Authority in writing that the restoration is to commence, and
(b)provide such other written information as the Tax Authority may require.
(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.
(3)The following are relevant instruments—
(a)a planning permission,
(b)an authorisation.
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