Tax Collection and Management (Wales) Act 2016

Consequences of reviews and appeals

182 Payment of penalties in the event of a review or appeal

(1) This section applies to a decision relating to a penalty to which a person may be liable.

(2) Where WRA carries out a review in respect of the decision, section 154 does not apply to any amount of penalty that is disputed (a “disputed amount”).

(3) Where the review concludes that a disputed amount is payable, the person must pay that amount before the end of the period of 30 days beginning with the day on which notice is issued to the person under section 176(5) or (7) in relation to the review; but this is subject to subsection (4).

(4) Where the person makes an appeal in respect of the decision—

(a) section 154 does not apply to any disputed amount, and

(b) subsection (3) does not apply.

(5) Where the appeal is withdrawn, the person must pay—

(a) any disputed amount, if the decision has not been reviewed, or

(b) if the decision has been reviewed, any disputed amount that the review has concluded to be payable,

before the end of the period of 30 days beginning with the day of withdrawal.

(6) Where it is finally determined, as a result of the appeal, that a disputed amount is payable, the person must pay that amount before the end of the period of 30 days beginning with the day on which the appeal is finally determined.

183 Disposal of reviews and appeals in respect of information notices

(1) Where the conclusions of a review under section 176 affirm or vary a decision to issue an information notice or a requirement in such a notice, the person to whom the notice was issued must comply with the notice or requirement (as affirmed or varied) within such period as WRA may specify.

(2) Where the tribunal affirms or varies a decision to issue an information notice or include a requirement in such a notice, the person to whom the notice was issued must comply with the notice or requirement (as affirmed or varied)—

(a) within the period specified by the tribunal, or

(b) if the tribunal does not specify a period, within such period as WRA may specify.