Tax Collection and Management (Wales) Act 2016

176 Carrying out a review

(1) The nature and extent of the review are to be such as appear appropriate to WRA in the circumstances.

(2) For the purpose of subsection (1), WRA must, in particular, have regard to steps taken before the beginning of the review—

(a) by WRA in reaching the decision, and

(b) by any person in seeking to resolve disagreement about the decision.

(3) The review must take account of any representations made by the person who gave the notice of request at a stage which gives WRA a reasonable opportunity to consider them.

(4) The review may conclude that WRA’s decision is to be—

(a) affirmed,

(b) varied, or

(c) cancelled.

(5) WRA must issue notice of the conclusions of the review to the person who gave the notice of request—

(a) within the period of 45 days beginning with the day on which WRA received the notice of request, or

(b) within such other period as WRA and the person may agree.

(6) But where the tribunal directs WRA to carry out a review, WRA must issue notice of the conclusions of the review—

(a) within the period of 45 days beginning with the day on which the tribunal gave the direction, or

(b) within such other period as WRA and the person may agree.

(7) If WRA fails to issue notice in accordance with subsection (5) or (6)—

(a) the review is deemed to have concluded that WRA’s decision is to be upheld, and

(b) WRA must issue notice of that to the person who gave the notice of request.