Tax Collection and Management (Wales) Act 2016 (anaw6)

PART 8 E+W REVIEWS AND APPEALS

[F1 CHAPTER 3A E+W PAYMENT AND RECOVERY OF DEVOLVED TAX [F2 ETC] SUBJECT TO REVIEW OR APPEAL

Textual Amendments

F1 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

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

181A Review or appeal not to affect requirement to pay E+W

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).]