# Landfill Disposals Tax (Wales) Act 2017, Section 50: Power 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.

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Source: https://www.legislation.gov.uk/anaw/2017/3/section/50 (the official version)
Page: https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-50
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.