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

181G Effect of postponement E+W

(1) WRA must not take any action to recover a postponed amount during the postponement period.

(2) A postponed amount means—

(a) an amount of devolved tax specified in a postponement request (unless the request is a late request made in accordance with section 181C(2) or (4) or section 181D), or

(b) an amount of devolved tax in respect of which a postponement request is granted by WRA or the tribunal.

(3) In the case of a postponed amount falling within subsection (2)(a), the postponement period for the amount—

(a) begins with the day on which the postponement request is made, and

(b) ends—

(i) if the request is granted, with the day on which it is granted,

(ii) if the request is not granted and no application is made to the tribunal for a review of that decision, with the first day after the end of the period for making such an application, or

(iii) if the request is not granted and an application is made to the tribunal for a review of that decision, with the day on which the tribunal makes its determination.

(4) In the case of a postponed amount falling within subsection (2)(b) the postponement period for the amount—

(a) begins with the date on which the postponement request is granted by WRA or the tribunal, and

(b) ends—

(i) if the postponement request was made in connection with a review of an appealable decision, with the day on which WRA issues a notice of the conclusions of the review, or

(ii) if the postponement request was made in connection with an appeal against an appealable decision, with the day on which the tribunal determines the appeal.

(5) Where a postponed amount falling within subsection (2)(b) is varied under section 181F, the varied amount is to be treated as the postponed amount from the date of the variation.

(6) In this section, references to a postponement request being granted include cases where the request is granted in part.]