Landfill Tax (Amendment) Regulations 2009 (S.I. No. 1930 of 2009).
These Regulations amend the Landfill Tax Regulations 1996: by revoking Part IX which relates to temporary disposals of material on a landfill site; and introduce a new requirement to give information and keep records in relation to information areas and authorize Revenue and Customs officers to require a person to designate a part of landfill site which will be an information area. Material on a landfill site which is not going to be disposed of as waste must be deposited in an information area where the Commissioners, or their officers, consider that the revenue is at risk.