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.