SCHEDULES
SCHEDULE 60Landfill tax: prescribed landfill site activities
Material at landfill sites
7
After paragraph 1 insert—
Information: material at landfill sites
1A
1
Regulations may make provision about giving the Commissioners information relating to material at a landfill site or a part of a landfill site.
2
Regulations under this paragraph may require a person to give information.
3
Regulations under this paragraph may—
a
require a person, or authorise an officer of Revenue and Customs to require a person, to designate a part of a landfill site (an “information area”), and
b
require material, or prescribed descriptions of material, to be deposited in an information area.
4
Regulations under this paragraph may make provision about information relating to what is done with material.
5
Sub-paragraphs (2) to (4) do not prejudice the generality of sub-paragraph (1).