(1) WRA may issue a preliminary notice to a person if it appears to WRA that—
(a) a taxable disposal has been made at a place that is not, and does not form part of, an authorised landfill site, and
(b) the person meets the charging condition in respect of the disposal (see section 47).
(2) A preliminary notice must—
(a) identify the land where the taxable disposal appears to have been made;
(b)
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