Tax Collection and Management (Wales) Act 2016

CHAPTER 7 E+W TRIBUNAL APPROVALS

116 No review or appeal of tribunal approvals E+W

(1) In section 11(5) of [F1 TCEA] (decisions excluded from right to appeal to Upper Tribunal), after paragraph (c) insert—

“(ca) any decision of the First-tier Tribunal under section 88, 89(3) or 92(3) of the Tax Collection and Management (Wales) Act 2016 (anaw 6) (approval for Welsh Revenue Authority to issue certain information notices),

(cb) any decision of the First-tier Tribunal under section 108 of that Act (approval for Welsh Revenue Authority to inspect premises),”.

(2) In section 13(8) of that Act (decisions excluded from right to appeal to Court of Appeal etc.), after paragraph (b) insert—

“(ba) any decision of the Upper Tribunal under section 88, 89(3) or 92(3) of the Tax Collection and Management (Wales) Act 2016 (anaw 6) (approval for Welsh Revenue Authority to issue certain information notices),

(bb) any decision of the Upper Tribunal under section 108 of that Act (approval for Welsh Revenue Authority to inspect premises),”.

Textual Amendments

F1 Word in s. 116(1) substituted (25.1.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 38; S.I. 2018/34, art. 2(b)(i)

Commencement Information

I1 S. 116 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)