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Landfill Disposals Tax (Wales) Act 2017
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49Power to issue charging notice after issuing preliminary noticeE+W
This section has no associated Explanatory Notes
(1)This section applies where—
(a)WRA has issued a preliminary notice to a person under section 48, and
(b)the period of 45 days beginning with the day on which the notice was issued, or any longer period agreed by WRA, has ended.
(2)WRA must either—
(a)issue a charging notice to the person in respect of any of the disposals to which the preliminary notice relates, or
(b)issue a notice to the person stating that it does not intend to issue a charging notice to the person in respect of those disposals.
(3)WRA may issue a charging notice to a person only if satisfied 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.
(4)In deciding whether to issue a charging notice to a person, WRA must have regard to any written representations made by the person.
(5)A charging notice must—
(a)give details of the taxable disposal or disposals to which the notice relates;
(b)explain why WRA is satisfied that the person to whom the notice is issued meets the charging condition in respect of the disposal or disposals;
(c)state the amount of the charge to tax on the disposal or disposals;
(d)explain how that amount has been calculated, including the method used by WRA to determine the taxable weight of the material disposed of;
(e)inform the person of the rights to request a review and to appeal against the notice under Part 8 of TCMA.
Commencement Information
I1S. 49 in force at 1.4.2018 by S.I. 2018/35, art. 3
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