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

181F Variation after postponement request granted E+W

(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.]