PART 4TAXABLE DISPOSALS MADE AT PLACES OTHER THAN AUTHORISED LANDFILL SITES
CHAPTER 2PROCEDURE FOR CHARGING TAX
I148Power to issue preliminary notice
1
WRA may issue a preliminary notice to a person if it appears to WRA that—
a
a taxable disposal has been made at a place that is not, and does not form part of, an authorised landfill site, and
b
the person meets the charging condition in respect of the disposal (see section 47).
2
A preliminary notice must—
a
identify the land where the taxable disposal appears to have been made;
b
describe the circumstances of the disposal and the nature of the material disposed of, so far as they are known to WRA;
c
state when the disposal appears to have been made, and if WRA has estimated when the disposal was made, explain how WRA has made the estimate;
d
explain why WRA thinks that the person to whom the notice is issued meets the charging condition in respect of the disposal;
e
state the amount of the proposed charge to tax on the disposal;
f
explain how that amount has been calculated, including the method used by WRA to determine the taxable weight of the material disposed of.
3
A preliminary notice must also inform the person to whom it is issued—
a
that a notice will be issued under section 49 after the end of 45 days beginning with the day on which the preliminary notice is issued,
b
that the person may request that WRA extend that period, and
c
that the person may make written representations to WRA at any time before a notice is issued under section 49.
4
A single preliminary notice may relate to more than one taxable disposal or to an unascertained number of taxable disposals.
5
WRA may not issue a preliminary notice more than 4 years after WRA becomes aware of any taxable disposal to which the notice relates.
6
Nor may WRA issue a preliminary notice more than 20 years after the time when it appears to WRA that any taxable disposal to which the notice relates was made.