PART 8REVIEWS AND APPEALS
F1CHAPTER 3APAYMENT AND RECOVERY OF DEVOLVED TAX F2ETC SUBJECT TO REVIEW OR APPEAL
Annotations:
Amendments (Textual)
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
181AReview or appeal not to affect requirement to pay
The fact that a person to whom an appealable decision applies has—
a
requested a review of the decision, or
b
appealed against it,
does not affect any requirement on the person to pay an amount of devolved tax (and interest on that amount).
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