Search Legislation

Tax Collection and Management (Wales) Act 2016

Changes over time for: Cross Heading: Consequences of reviews and appeals

 Help about opening options

Changes to legislation:

There are currently no known outstanding effects for the Tax Collection and Management (Wales) Act 2016, Cross Heading: Consequences of reviews and appeals. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.

Consequences of reviews and appealsE+W

182Payment of penalties in the event of a review or appealE+W

(1)This section applies to a decision relating to a penalty to which a person may be liable.

(2)Where WRA carries out a review in respect of the decision, [F1the normal penalty payment date] does not apply to any amount of penalty that is disputed (a “disputed amount”).

(3)Where the review concludes that a disputed amount is payable, the person must pay that amount before the end of the period of 30 days beginning with the day on which notice is issued to the person under section 176(5) [F2, (6)] or (7) in relation to the review; but this is subject to subsection (4).

(4)Where the person makes an appeal in respect of the decision—

(a)[F3the normal penalty payment date] does not apply to any disputed amount, and

(b)subsection (3) does not apply.

(5)Where the appeal is withdrawn, the person must pay—

(a)any disputed amount, if the decision has not been reviewed, or

(b)if the decision has been reviewed, any disputed amount that the review has concluded to be payable,

before the end of the period of 30 days beginning with the day of withdrawal.

(6)Where it is finally determined, as a result of the appeal, that a disputed amount is payable, the person must pay that amount before the end of the period of 30 days beginning with the day on which the appeal is finally determined.

[F4(7)In this section, the “normal penalty payment date” means the date by which a penalty must be paid under—

(a)section 154, or

(b)section 70 of LDTA.]

183Disposal of reviews and appeals in respect of information noticesE+W

(1)Where the conclusions of a review under section 176 affirm or vary a decision to issue an information notice or a requirement in such a notice, the person to whom the notice was issued must comply with the notice or requirement (as affirmed or varied) within such period as WRA may specify.

(2)Where the tribunal affirms or varies a decision to issue an information notice or include a requirement in such a notice, the person to whom the notice was issued must comply with the notice or requirement (as affirmed or varied)—

(a)within the period specified by the tribunal, or

(b)if the tribunal does not specify a period, within such period as WRA may specify.

Commencement Information

I2S. 183 in force at 25.1.2018 by S.I. 2018/33, art. 2(i)

[F5183ASuspension of repayment pending further appealE+W

(1)This section applies where—

(a)on an appeal against an appealable decision, the tribunal determines that

[F6(i)an amount of devolved tax paid by a person is to be repaid by WRA,] [F7or

(ii)an amount paid by a person in respect of a tax credit is to be repaid by WRA,] and

(b)WRA applies under section 11(4) or 13(4) of TCEA for permission to make a further appeal.

(2)When applying for permission WRA may request the tribunal's permission to postpone repayment of the amount until—

(a)the further appeal is determined, or

(b)WRA obtains adequate security for the amount.

(3)The relevant tribunal or court must grant WRA's request if it—

(a)gives permission for the further appeal to proceed, and

(b)thinks that granting the request is necessary to protect the revenue.

(4)If permission to make a further appeal is not given—

(a)by the First-tier Tribunal on an application under section 11(4)(a) of TCEA, or

(b)by the Upper Tribunal on an application under section 13(4)(a) of that Act,

the fact that WRA made a request under subsection (2) when making the application for permission does not prevent WRA from making another request under that subsection if WRA applies for permission to make a further appeal under section 11(4)(b) or 13(4)(b) of TCEA.

(5)But otherwise, the decision of the relevant tribunal or court on a request under subsection (2) is final.

(6)In this section—

  • "relevant tribunal or court”” (“"tribiwnlys neu lys berthnasol”") means whichever of the following WRA applies to for permission to make a further appeal—

    (a)

    the First-tier Tribunal;

    (b)

    the Upper Tribunal;

    (c)

    the relevant appellate court;

  • "relevant appellate court”” (“"llys apeliadol perthnasol”") means the court specified as such under section 13(11) of TCEA.]

Back to top

Options/Help

Print Options

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open The Whole Act without Schedules

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act without Schedules as a PDF

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area. The revised version is currently only available in English.

Original (As Enacted or Made) - English: The original English language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Original (As Enacted or Made) - Welsh:The original Welsh language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Notes

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.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Timeline of Changes

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources