PART 4TAXABLE DISPOSALS MADE AT PLACES OTHER THAN AUTHORISED LANDFILL SITES
CHAPTER 2PROCEDURE FOR CHARGING TAX
50Power to issue charging notice without issuing preliminary notice
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.