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SCHEDULES

SCHEDULE 60U.K.Landfill tax: prescribed landfill site activities

Site restorationU.K.

10U.K.Omit section 43C (site restoration).

11U.K.In Part 1 of Schedule 5 (information), after paragraph 1A (inserted by paragraph 7) insert—

Information: site restorationU.K.

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.