Commentary on Sections
Part 4 – Taxable Disposals Made at Places Other than Authorised Landfill Sites
Chapter 2 – Procedure for Charging Tax
Sections 49 and 50 – Power to issue charging notice after issuing preliminary notice and without issuing preliminary notice
92.After a period of at least 45 days has passed from issuing a preliminary notice in relation to a disposal, and after considering any written representations made by the recipient of the preliminary notice, WRA must issue either:
a charging notice to the person in relation to the disposal; or
a notice to the person stating that it does not intend to issue a charging notice in relation to the disposal.
93.WRA may only issue a charging notice where it is satisfied that a taxable disposal has been made outside an authorised landfill site and that that the person meets the charging condition in relation to the disposal. A charging notice must include the matters listed in 49(5).
94.WRA may issue a charging notice without having issued a preliminary notice where, in addition to being satisfied about the matters referred to above, it thinks that there is likely to be a loss of tax if WRA issues a preliminary notice (because, for example, the person may enter into administration). In these circumstances, the notice must also include WRA’s reasons for issuing a charging notice without having issued a preliminary notice.
- Blaenorol
- Nodiadau Esboniadol Tabl o’r Cynnwys
- Nesaf
