Tax Collection and Management (Wales) Act 2016

[F1 103B Further power to inspect premises: taxable disposals made at places other than authorised landfill sites E+W

(1) This section applies if WRA has grounds for believing—

(a) that a disposal of material that is or may be a taxable disposal has been made at a place that is not, and does not form part of, an authorised landfill site, and

(b) that the inspection of premises within subsection (3) is required for one or more of the purposes listed in subsection (4).

(2) WRA may enter the premises and inspect—

(a) the premises, and

(b) anything on the premises (including documents).

(3) Premises are within this subsection if WRA has reason to believe that⁠—

(a) the disposal was made at them, or

(b) the occupier of the premises meets, or may meet, the charging condition in respect of the disposal.

(4) The purposes are—

(a) determining whether the disposal was made at the premises;

(b) identifying the nature or origin of the material disposed of;

(c) identifying the date on which the disposal was made;

(d) determining whether the disposal is a taxable disposal;

(e) determining the weight of the material disposed of;

(f) determining the amount of any proposed charge to tax under LDTA on the disposal;

(g) identifying a person who meets, or may meet, the charging condition in respect of the disposal.

(5) Subsections (2) to (7) of section 103 apply in respect of an inspection under this section as they apply in respect of an inspection under section 103(1).

(6) In this section—

(a) “authorised landfill site”, “material” and “taxable disposal” have the same meanings as in LDTA;

(b) references to a person meeting the charging condition have the same meaning as in Chapter 2 of Part 4 of LDTA.]

Textual Amendments

F1 Ss. 103A, 103B inserted (25.1.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), ss. 59(1), 97(2); S.I. 2018/35, art. 2(s)