Changes over time for: Section 181D
Status:
Point in time view as at 07/02/2023.
Changes to legislation:
Tax Collection and Management (Wales) Act 2016, Section 181D is up to date with all changes known to be in force on or before 05 December 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.

Changes to Legislation
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[181DLate postponement requestE+W
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(1)Where a person—
(a)requests a review before the end of the period specified in section 174, and
(b)makes a postponement request connected to the review after the end of that period,
WRA may consider the postponement request only if it is satisfied that the conditions in subsection (3) are met.
(2)Where a person—
(a)makes an appeal before the end of the period specified in section 179, and
(b)makes a postponement request connected to the appeal after the end of that period,
WRA may consider the postponement request only if it is satisfied that the conditions in subsection (3) are met.
(3)The conditions are that the person making the postponement request —
(a)had a reasonable excuse for not making the request during the period specified in section 174 or 179, as the case may be, and
(b)subsequently made the request without unreasonable delay.]
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