PART 4TAXABLE DISPOSALS MADE AT PLACES OTHER THAN AUTHORISED LANDFILL SITES
CHAPTER 2PROCEDURE FOR CHARGING TAX
I149Power to issue charging notice after issuing preliminary notice
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.