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Tax Collection and Management (Wales) Act 2016

Changes over time for: Section 116

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116No review or appeal of tribunal approvalsE+W

This section has no associated Explanatory Notes

(1)In section 11(5) of [F1TCEA] (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

Commencement Information

I1S. 116 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

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