(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.