Landfill Tax (Scotland) Act 2014

31 Information: site restoration S

(1) Before commencing restoration of all or part of a landfill site, the operator of the site must—

(a) notify the Tax Authority F1 ... that the restoration is to commence, and

(b) provide such other F2 ... 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.

Textual Amendments

F1 Words in s. 31(1)(a) repealed (7.11.2014) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 10(12)(a) (with ss. 257-259); S.S.I. 2014/278, art. 2, Sch.

F2 Word in s. 31(1)(b) repealed (7.11.2014) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 10(12)(b) (with ss. 257-259); S.S.I. 2014/278, art. 2, Sch.

Commencement Information

I1 S. 31 in force at 1.4.2015 by S.S.I. 2015/109, art. 2