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Landfill Disposals Tax (Wales) Act 2017

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50Power to issue charging notice without issuing preliminary notice

This section has no associated Explanatory Notes

(1)This section applies where WRA

(a)is satisfied that a person meets the charging condition in respect of a taxable disposal made at a place that is not, and does not form part of, an authorised landfill site, and

(b)thinks that there is likely to be a loss of tax if it proceeds under sections 48 and 49.

(2)WRA may issue a charging notice to the person without first issuing a preliminary notice.

(3)A charging notice issued under this section must include—

(a)the information specified in section 49(5), and

(b)WRA’s reasons for issuing the notice without first issuing a preliminary notice.

(4)WRA may not issue a charging notice under this section more than 4 years after WRA becomes aware of any taxable disposal to which the notice relates.

(5)Nor may WRA issue a charging notice under this section more than 20 years after the time when it appears to WRA that any taxable disposal to which the notice relates was made.

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