48Power 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.