- Y Diweddaraf sydd Ar Gael (Diwygiedig) - Saesneg
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Tax Collection and Management (Wales) Act 2016
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Dewisiadau Agor
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Point in time view as at 01/04/2018.
Changes to legislation:
Tax Collection and Management (Wales) Act 2016, Section 181C is up to date with all changes known to be in force on or before 30 November 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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[F1181CTime limit for making a postponement requestE+W
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Nodiadau Esboniadol
(1)A postponement request connected to a review must be made by giving notice of the request to WRA before the end of the period specified in section 174 for requesting the review.
(2)But if a late request for a review is made under section 175, the postponement request must be made at the same time as the late request.
(3)A postponement request connected to an appeal must be made by giving notice to WRA before the end of the period specified in section 179 for making the appeal.
(4)But if the tribunal gives permission under section 180 for a late appeal to be made, the postponement request must be made at the same time as permission is sought for the late appeal.
(5)Subsections (1) and (3) are subject to section 181D.]
Textual Amendments
F1Pt. 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
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