PART 8REVIEWS AND APPEALS
F1CHAPTER 3APAYMENT AND RECOVERY OF DEVOLVED TAX F2ETC SUBJECT TO REVIEW OR APPEAL
Annotations:
Amendments (Textual)
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
181EApplication for tribunal review of decision on a postponement request
1
A person who makes a postponement request may, within the period of 30 days beginning with the date WRA issues the notice of its decision on the request, apply to the tribunal for a review of WRA's decision.
2
The tribunal may determine that WRA's decision is to be—
a
affirmed,
b
cancelled, or
c
replaced by another decision that WRA could have made.
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