PART 8

REVIEWS AND APPEALS
CHAPTER 3

APPEALS

Making an appeal
178
1
An appeal against an appealable decision must be made to the tribunal.
2
But a person may not make an appeal to the tribunal if subsection (3), (4) or (5) applies.
3
This subsection applies where—
a
the decision which the person wishes to appeal against is a decision of WRA to amend the person’s tax return under section 45 while an enquiry is in progress, and
b
the enquiry has not yet been completed.
4
This subsection applies where—
a
the person has given WRA notice of a request under section 173 for a review of the decision which the person wishes to appeal against, and
b
the period within which WRA must issue notice of the conclusions of the review under section 176(5) has not yet ended.
5
This subsection applies where the person—
a
has entered into a settlement agreement in relation to the decision which the person wishes to appeal against, and
b
has not given notice of withdrawal from the agreement under section 184(4).
6
This section does not prevent an appealable decision from being dealt with in accordance with section 184.