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Tax Collection and Management (Wales) Act 2016

Sections 116 – Tribunal approvals not to be reviewed by the tribunal or appealed

146.This section amends the Tribunals, Courts and Enforcement Act 2007 so that the tribunal’s decision to approve an information notice or inspection cannot be reviewed, or appealed to the Upper Tribunal or Court of Appeal. “Review” in this context means a review by the tribunal itself of its own decision, as is normally provided for under that Act.

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Text created by the Welsh Government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes accompany all Acts of the Welsh Parliament.


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