SCHEDULES
SCHEDULE 60Landfill tax: prescribed landfill site activities
Site restoration
10
Omit section 43C (site restoration).
11
In Part 1 of Schedule 5 (information), after paragraph 1A (inserted by paragraph 7) insert—
Information: site restoration
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.