Landfill Disposals Tax (Wales) Act 2017 (anaw3)

PART 4 E+W TAXABLE DISPOSALS MADE AT PLACES OTHER THAN AUTHORISED LANDFILL SITES

Yn ddilys o 01/04/2018

CHAPTER 2 E+W PROCEDURE FOR CHARGING TAX

50 Power to issue charging notice without issuing preliminary notice E+W

(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.