SCHEDULES
C1SCHEDULE 5 Landfill Tax
Part I Information
F1Information: site restoration
Sch. 5 para. 1B inserted (with effect in accordance with Sch. 60 para. 13(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 60 para. 11
1B
1
Before commencing restoration of all or part of a landfill site, the operator of the site must—
a
notify the Commissioners in writing that the restoration is to commence, and
b
provide such other written information as the Commissioners may require generally or in the particular case.
2
In this paragraph “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 consent,
b
a waste management licence, and
c
a permit authorising the disposal of waste on or in land.
Sch. 5 extended (19.3.1997) by 1997 c. 16, s. 50(1), Sch. 5 Pt. I para. 4(3)