Tax Collection and Management (Wales) Act 2016

[F1 181H Postponement requests relating to further appeals E+W

(1) Where a person makes (in accordance with TCEA) a further appeal against the tribunal's determination of an appeal against an appealable decision, sections 181B, 181C, 181E, 181F and 181G apply to the further appeal as they apply to an appeal, but as if the following modifications were made.

(2) Section 181B has effect as if for subsections (3), (4) and (5), there were substituted—

“(3) A postponement request must specify—

(a) the amount of [F2 WRA-collected] tax in respect of which the request is made,

(b) the reasons why the person making the request thinks the amount is excessive, and

(c) the reasons why the person thinks that recovery of the amount (and interest on the amount) would cause the person serious financial hardship.

(4) If WRA—

(a) thinks that the person making the postponement request has reasonable grounds for thinking that the amount of [F2 WRA-collected] tax to which the request relates is excessive, and

(b) has reason to believe that recovery of the amount (and interest on the amount) would cause the person serious financial hardship,

WRA may grant the request.

(5) But if WRA—

(a) thinks that it is only in respect of part of the amount that the person has reasonable grounds for thinking that the amount is excessive, or

(b) 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 serious financial hardship,

WRA may grant the request in respect of such part of the amount as it thinks appropriate.”

(3) Section 181C has effect as if—

(a) in subsection (3), for ““before the end of the period specified in section 179 for making the appeal”” there were substituted “ on or before the day on which the further appeal is made ”, and

(b) subsection (4) were omitted.

(4) Section 181F has effect as if, in subsection (1), for paragraph (a) there were substituted—

“(a) a postponement request has been granted by—

(i) the Upper Tribunal where the request relates to a further appeal made under section 11 of TCEA, or

(ii) the relevant appellate court specified under subsection (11) of section 13 of TCEA where the request relates to a further appeal made under that section,”

(5) Section 181G has effect as if—

(a) in subsection (2)(a) the words ““(unless the request is a late request made in accordance with section 181C(2) or (4) or section 181D)”” were omitted, and

(b) for subsection (4)(b) there were substituted—

“(b) ends on the day on which the further appeal is determined.”.

(6) The references in sections 181E(1) and (2), 181F(5) and (6) and 181G(2), (3) and (4) to ““the tribunal”” are to be read as references to—

(a) the Upper Tribunal in a case where the further appeal is made under section 11 of TCEA, or

(b) the relevant appellate court specified under subsection (11) of section 13 of TCEA in a case where the further appeal is made under that section.]

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 Act substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 21