Tax Collection and Management (Wales) Act 2016

180Making a late appealE+W

This section has no associated Explanatory Notes

(1)An appeal may be made to the tribunal after the relevant period if the tribunal gives permission.

(2)In this section, “the relevant period” has the same meaning as in section 179.

Commencement Information

I1S. 180 in force at 25.1.2018 by S.I. 2018/33, art. 2(i)