PART 8REVIEWS AND APPEALS
F1CHAPTER 3APAYMENT AND RECOVERY OF DEVOLVED TAX F2ETC SUBJECT TO REVIEW OR APPEAL
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
181FVariation after postponement request granted
1
This section applies where—
a
a postponement request has been granted by WRA or the tribunal,
b
there is a subsequent change in circumstances, and
c
in consequence of that change, either WRA or the person who made the request thinks—
i
that the amount of devolved tax in respect of which the request was granted should be varied;
ii
where the grant of the request is conditional on the provision of adequate security, that the condition should be varied.
2
Either party may seek the agreement of the other by issuing a notice to the other party specifying the proposed variation.
3
If an agreement is reached, WRA must issue a notice to the person confirming the variation.
4
The variation has effect from the date WRA issues the notice under subsection (3).
5
If no agreement is reached within the period of 21 days beginning with the date the notice is issued under subsection (2), either party may apply to the tribunal for a determination.
6
The tribunal may determine such an application by—
a
confirming the proposed variation,
b
refusing the proposed variation, or
c
making such other variation as the tribunal thinks appropriate.
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