PART 3Accounting, payment, and non-disposal areas
Non-disposal areas12
1
An officer of Revenue Scotland is authorised to require a person to designate a part of a landfill site (a “non-disposal area”), and a person must designate a non-disposal area if so required.
2
Where material at a landfill site is not going to be disposed of as waste and Revenue Scotland considers, or one of its officers considers, there to be a risk to the collection of landfill tax—
a
the material must be deposited in a non-disposal area; and
b
a registrable person must give Revenue Scotland, or one of its officers, information and maintain a record in accordance with paragraph (4) below.
3
A designation ceases to have effect if a notice in writing to that effect is given to a registrable person by Revenue Scotland.
4
A registrable person must maintain a record in relation to the non-disposal area of the following information, and give this information to Revenue Scotland or to one of its officers if requested—
a
the weight and description of all material deposited there;
b
the intended destination or use of all such material and, where any material has been removed or used, the actual destination or use of that material;
c
the weight and description of any such material sorted or removed.