Introduction Summary
1.Section 119 provides for Schedule 60 which will enable HM Treasury to prescribe by order that a landfill site activity is subject to landfill tax, remove the power to make regulations to provide that landfill tax is not payable in respect of the temporary holding of material for certain purposes in designated areas and remove the exemption from landfill tax for site restoration. The Schedule will also provide that HM Revenue & Customs (HMRC) has access to information on the temporary holding of material at a landfill site and site restoration and enable the landfill tax return form to be prescribed in guidance rather than regulations.