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Tax Collection and Management (Wales) Act 2016

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This is the original version (as it was originally enacted).

171Overview of Part
This section has no associated Explanatory Notes

(1)This Part makes provision for reviews of and appeals against certain decisions made by WRA, including provision about—

(a)the decisions which are appealable decisions,

(b)the right to request WRA to review appealable decisions,

(c)the duty of WRA to carry out reviews on request,

(d)the effect of review conclusions,

(e)the right to appeal to the tribunal against appealable decisions, whether following review or otherwise, and

(f)the duty of the tribunal to determine those appeals.

(2)This Part also makes provision for disputes relating to appealable decisions to be settled by agreement.

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