Tax Collection and Management (Wales) Act 2016 (anaw6)

PART 8 E+W REVIEWS AND APPEALS

[F1 CHAPTER 3A E+W PAYMENT AND RECOVERY OF DEVOLVED TAX [F2 ETC] SUBJECT TO REVIEW OR APPEAL

Textual Amendments

F1 Pt. 8 Ch. 3A inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 63; S.I. 2018/34, art. 3

F2 Word in Pt. 8 Ch. 3A heading inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 44

181C Time limit for making a postponement request E+W

(1) A postponement request connected to a review must be made by giving notice of the request to WRA before the end of the period specified in section 174 for requesting the review.

(2) But if a late request for a review is made under section 175, the postponement request must be made at the same time as the late request.

(3) A postponement request connected to an appeal must be made by giving notice to WRA before the end of the period specified in section 179 for making the appeal.

(4) But if the tribunal gives permission under section 180 for a late appeal to be made, the postponement request must be made at the same time as permission is sought for the late appeal.

(5) Subsections (1) and (3) are subject to section 181D.]