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

181E Application for tribunal review of decision on a postponement request E+W

(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.]