PART 4INVESTIGATORY POWERS OF WRA
CHAPTER 4INSPECTIONS OF PREMISES AND OTHER PROPERTY
103BF1Further power to inspect premises: taxable disposals made at places other than authorised landfill sites
1
This section applies if WRA has grounds for believing—
a
that a disposal of material that is or may be a taxable disposal has been made at a place that is not, and does not form part of, an authorised landfill site, and
b
that the inspection of premises within subsection (3) is required for one or more of the purposes listed in subsection (4).
2
WRA may enter the premises and inspect—
a
the premises, and
b
anything on the premises (including documents).
3
Premises are within this subsection if WRA has reason to believe that—
a
the disposal was made at them, or
b
the occupier of the premises meets, or may meet, the charging condition in respect of the disposal.
4
The purposes are—
a
determining whether the disposal was made at the premises;
b
identifying the nature or origin of the material disposed of;
c
identifying the date on which the disposal was made;
d
determining whether the disposal is a taxable disposal;
e
determining the weight of the material disposed of;
f
determining the amount of any proposed charge to tax under LDTA on the disposal;
g
identifying a person who meets, or may meet, the charging condition in respect of the disposal.
5
Subsections (2) to (7) of section 103 apply in respect of an inspection under this section as they apply in respect of an inspection under section 103(1).
6
In this section—
a
“authorised landfill site”, “material” and “taxable disposal” have the same meanings as in LDTA;
b
references to a person meeting the charging condition have the same meaning as in Chapter 2 of Part 4 of LDTA.