12.—(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.