Part I Information [and Samples]
Finance Act 1996 (1996 c 8) | Legislation

SCHEDULE 5 Landfill Tax

Section 60

Part I Information [and Samples]

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1

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[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 areaâ€), 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).]

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1B

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[Site information

1C

(1)

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