PART 8REVIEWS AND APPEALS
F1CHAPTER 3APAYMENT AND RECOVERY OF DEVOLVED TAX F2ETC SUBJECT TO REVIEW OR APPEAL
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
181BPostponement requests
1
This section applies where a person—
a
gives a notice of request to review an appealable decision, or
b
makes an appeal against such a decision.
2
If the person thinks that an excessive amount of devolved tax has been charged on the person in consequence of the decision, the person may make a request to WRA to postpone the recovery of the amount of devolved tax that the person thinks is excessive (and interest on that amount) (a ““postponement request””).
3
A postponement request must specify—
a
the amount of devolved tax in respect of which the request is made, F3...
b
the reasons why the person making the request thinks the amount is excessive F4, and
c
where the request relates to an amount of landfill disposals tax, the reasons why the person making the request thinks that recovery of the amount (and interest on that amount) would cause the person financial hardship.
4
If WRA
F5a
thinks that the person making the postponement request has reasonable grounds for thinking that the amount of devolved tax to which the request relates is excessive, F6and
b
where the request relates to an amount of landfill disposals tax, has reason to believe that recovery of the amount (and interest on that amount) would cause the person financial hardship,
WRA may grant the postponement request.
5
If WRA
F7a
thinks that it is only in respect of part of the amount that the person has reasonable grounds for thinking the amount is excessive F8, or
b
where the request relates to an amount of landfill disposals tax, has reason to believe that it is only in respect of part of the amount (and interest on that part) that recovery would cause the person financial hardship,
WRA may grant the request in respect of such part of the amount as it thinks appropriate.
6
WRA may make the grant of the postponement request (in whole or in part) conditional on the provision of adequate security.
7
WRA must issue a notice of its decision to the person who made the postponement request.
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