http://www.legislation.gov.uk/anaw/2016/6/part/8/chapter/3ATax Collection and Management (Wales) Act 2016An Act of the National Assembly for Wales to establish the Welsh Revenue Authority; to make provision about the collection and management of devolved taxes; and for connected purposes.texttext/xmlenStatute Law Database2024-08-13Expert Participation2024-07-12 PART 8REVIEWS AND APPEALSCHAPTER 3A<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">PAYMENT AND RECOVERY OF DEVOLVED TAX </Addition><Abbreviation Expansion="Et cetera" xml:lang="la"><Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f"><Addition ChangeId="key-5a2ed47f4da6d17982008bfe3fd69628-1529420140788" CommentaryRef="key-5a2ed47f4da6d17982008bfe3fd69628">ETC</Addition></Addition></Abbreviation><Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f"> SUBJECT TO REVIEW OR APPEAL</Addition><Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">Review or appeal not to affect requirement to pay</Addition>181AThe fact that a person to whom an appealable decision applies has—arequested a review of the decision, orbappealed against it,does not affect any requirement on the person to pay an amount of devolved tax (and interest on that amount).<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">Postponement requests</Addition>181B1This section applies where a person—agives a notice of request to review an appealable decision, orbmakes an appeal against such a decision.2If 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””).3A postponement request must specify—athe amount of devolved tax in respect of which the request is made, ...bthe reasons why the person making the request thinks the amount is excessive , andcwhere 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.4If WRAathinks 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, andbwhere 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.5If WRA a thinks that it is only in respect of part of the amount that the person has reasonable grounds for thinking the amount is excessive , or bwhere 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.6WRA may make the grant of the postponement request (in whole or in part) conditional on the provision of adequate security.7WRA must issue a notice of its decision to the person who made the postponement request.<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">Time limit for making a postponement request</Addition>181C1A 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.2But 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.3A 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.4But 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.5Subsections (1) and (3) are subject to section 181D.<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">Late postponement request</Addition>181D1Where a person—arequests a review before the end of the period specified in section 174, andbmakes 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.2Where a person—amakes an appeal before the end of the period specified in section 179, andbmakes 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.3The conditions are that the person making the postponement request —ahad a reasonable excuse for not making the request during the period specified in section 174 or 179, as the case may be, andbsubsequently made the request without unreasonable delay.<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">Application for tribunal review of decision on a postponement request</Addition>181E1A person who makes a postponement request may, within the period of 30 days beginning with the date WRA issues the notice of its decision on the request, apply to the tribunal for a review of WRA's decision.2The tribunal may determine that WRA's decision is to be—aaffirmed,bcancelled, orcreplaced by another decision that WRA could have made.<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">Variation after postponement request granted</Addition>181F1This section applies where—aa postponement request has been granted by WRA or the tribunal,bthere is a subsequent change in circumstances, andcin consequence of that change, either WRA or the person who made the request thinks—ithat the amount of devolved tax in respect of which the request was granted should be varied;iiwhere the grant of the request is conditional on the provision of adequate security, that the condition should be varied.2Either party may seek the agreement of the other by issuing a notice to the other party specifying the proposed variation.3If an agreement is reached, WRA must issue a notice to the person confirming the variation.4The variation has effect from the date WRA issues the notice under subsection (3).5If no agreement is reached within the period of 21 days beginning with the date the notice is issued under subsection (2), either party may apply to the tribunal for a determination.6The tribunal may determine such an application by—aconfirming the proposed variation,brefusing the proposed variation, orcmaking such other variation as the tribunal thinks appropriate.<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">Effect of postponement</Addition>181G1WRA must not take any action to recover a postponed amount during the postponement period.2A postponed amount means—aan amount of devolved tax specified in a postponement request (unless the request is a late request made in accordance with section 181C(2) or (4) or section 181D), orban amount of devolved tax in respect of which a postponement request is granted by WRA or the tribunal.3In the case of a postponed amount falling within subsection (2)(a), the postponement period for the amount—abegins with the day on which the postponement request is made, andbends—iif the request is granted, with the day on which it is granted,iiif the request is not granted and no application is made to the tribunal for a review of that decision, with the first day after the end of the period for making such an application, oriiiif the request is not granted and an application is made to the tribunal for a review of that decision, with the day on which the tribunal makes its determination.4In the case of a postponed amount falling within subsection (2)(b) the postponement period for the amount—abegins with the date on which the postponement request is granted by WRA or the tribunal, andbends—iif the postponement request was made in connection with a review of an appealable decision, with the day on which WRA issues a notice of the conclusions of the review, oriiif the postponement request was made in connection with an appeal against an appealable decision, with the day on which the tribunal determines the appeal.5Where a postponed amount falling within subsection (2)(b) is varied under section 181F, the varied amount is to be treated as the postponed amount from the date of the variation.6In this section, references to a postponement request being granted include cases where the request is granted in part.<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">Postponement requests relating to further appeals</Addition>181H1Where 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.2Section 181B has effect as if for subsections (3), (4) and (5), there were substituted—3A postponement request must specify—athe amount of devolved tax in respect of which the request is made,bthe reasons why the person making the request thinks the amount is excessive, andcthe reasons why the person thinks that recovery of the amount (and interest on the amount) would cause the person serious financial hardship.4If WRA—athinks 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, andbhas 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.5But if WRA—athinks that it is only in respect of part of the amount that the person has reasonable grounds for thinking that the amount is excessive, orbhas 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.3Section 181C has effect as if—ain 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 ”, andbsubsection (4) were omitted.4Section 181F has effect as if, in subsection (1), for paragraph (a) there were substituted—aa postponement request has been granted by—ithe Upper Tribunal where the request relates to a further appeal made under section 11 of TCEA, oriithe relevant appellate court specified under subsection (11) of section 13 of TCEA where the request relates to a further appeal made under that section,5Section 181G has effect as if—ain 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, andbfor subsection (4)(b) there were substituted—bends on the day on which the further appeal is determined..6The 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—athe Upper Tribunal in a case where the further appeal is made under section 11 of TCEA, orbthe relevant appellate court specified under subsection (11) of section 13 of TCEA in a case where the further appeal is made under that section.<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">No further appeal or review of tribunal decisions relating to postponement requests</Addition>181I1In section 11(5) of TCEA (decisions excluded from right of appeal to Upper Tribunal ), after paragraph (cb) (as inserted by section 116(1) of this Act) insert—ccany decision of the First-tier Tribunal under section 181E or 181F of that Act (appeals relating to postponement requests),.2In section 13(8) of TCEA (decisions excluded from right of appeal to Court of Appeal etc.), after paragraph (bb) (as inserted by section 116(2) of this Act) insert—bcany decision of the Upper Tribunal under section 181E or 181F of that Act (appeals relating to postponement requests),.<Addition ChangeId="key-fc58ca74ecb146febb5c958304a18e0d-1529421415368" CommentaryRef="key-fc58ca74ecb146febb5c958304a18e0d">Application of this Chapter to amounts payable in respect of tax credit</Addition>181J1This Chapter applies to the payment and recovery of amounts relating to tax credits—aas if references to an amount of devolved tax (including amounts of landfill disposals tax) were references to an amount payable in respect of a tax credit,bas if references to interest on an amount of devolved tax were references to interest on an amount payable in respect of a tax credit, andcas if references to devolved tax being charged or chargeable on a person were references to an amount being payable by a person in respect of a tax credit.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. 3Word 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. 44S. 181J inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 45Word in s. 181B(3) omitted (1.4.2018) by virtue of Landfill Disposals Tax (Wales) Act 2017 (anaw 3), ss. 44(2)(a), 97(2); S.I. 2018/35, art. 3S. 181B(3)(c) and word inserted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), ss. 44(2)(b), 97(2); S.I. 2018/35, art. 3Words ins. 181B(4) renumbered as s. 181B(4)(a) (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), ss. 44(3)(a), 97(2); S.I. 2018/35, art. 3S. 181B(4)(b) and word inserted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), ss. 44(3)(b), 97(2); S.I. 2018/35, art. 3Words in s. 181B(5) renumbered as s. 181B(5)(a) (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), ss. 44(4)(a), 97(2); S.I. 2018/35, art. 3Words in s. 181B(5) substituted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), ss. 44(4)(b), 97(2); S.I. 2018/35, art. 3
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<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">appealed against it,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">does not affect any requirement on the person to pay an amount of devolved tax (and interest on that amount).</Addition>
</Text>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W" RestrictStartDate="2018-04-01">
<Title>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">Postponement requests</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181B" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181B" id="section-181B">
<Pnumber PuncAfter="">
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">181B</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181B/1" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181B/1" id="section-181B-1">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">This section applies where a person—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181B/1/a" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181B/1/a" id="section-181B-1-a">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">gives a notice of request to review an appealable decision, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181B/1/b" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181B/1/b" id="section-181B-1-b">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">makes an appeal against such a decision.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181B/2" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181B/2" id="section-181B-2">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">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””).</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181B/3" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181B/3" id="section-181B-3">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">A postponement request must specify—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181B/3/a" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181B/3/a" id="section-181B-3-a">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">the amount of devolved tax in respect of which the request is made, </Addition>
<CommentaryRef Ref="key-9138e5edf47489eb32ac1781327bd10a"/>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">...</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181B/3/b" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181B/3/b" id="section-181B-3-b">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">the reasons why the person making the request thinks the amount is excessive </Addition>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">
<Addition ChangeId="key-4536a2b92afd33ef7131255ff5cb2e08-1529503701665" CommentaryRef="key-4536a2b92afd33ef7131255ff5cb2e08">, and</Addition>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181B/3/c" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181B/3/c" id="section-181B-3-c">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">
<Addition ChangeId="key-4536a2b92afd33ef7131255ff5cb2e08-1529503701665" CommentaryRef="key-4536a2b92afd33ef7131255ff5cb2e08">c</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">
<Addition ChangeId="key-4536a2b92afd33ef7131255ff5cb2e08-1529503701665" CommentaryRef="key-4536a2b92afd33ef7131255ff5cb2e08">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.</Addition>
</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181B/4" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181B/4" id="section-181B-4">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">If WRA</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181B/4/a" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181B/4/a" id="section-181B-4-a">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">
<Addition ChangeId="key-4b4645198b7ed06862210f63a9174d6e-1529503775761" CommentaryRef="key-4b4645198b7ed06862210f63a9174d6e">a</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">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, </Addition>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">
<Addition ChangeId="key-a43c451bee7706260bca97e2f974e658-1529503806001" CommentaryRef="key-a43c451bee7706260bca97e2f974e658">and</Addition>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181B/4/b" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181B/4/b" id="section-181B-4-b">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">
<Addition ChangeId="key-a43c451bee7706260bca97e2f974e658-1529503806001" CommentaryRef="key-a43c451bee7706260bca97e2f974e658">b</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">
<Addition ChangeId="key-a43c451bee7706260bca97e2f974e658-1529503806001" CommentaryRef="key-a43c451bee7706260bca97e2f974e658">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,</Addition>
</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">WRA may grant the postponement request.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181B/5" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181B/5" id="section-181B-5">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">If WRA </Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181B/5/a" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181B/5/a" id="section-181B-5-a">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">
<Addition ChangeId="key-d0d2d0bfc9f8114d2d921eb032beed4d-1529503867673" CommentaryRef="key-d0d2d0bfc9f8114d2d921eb032beed4d">a</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f"> thinks that it is only in respect of part of the amount that the person has reasonable grounds for thinking the amount is excessive </Addition>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">
<Substitution ChangeId="key-604638b815e9516186ab23ab463755f5-1529503941941" CommentaryRef="key-604638b815e9516186ab23ab463755f5">, or </Substitution>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181B/5/b" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181B/5/b" id="section-181B-5-b">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">
<Substitution ChangeId="key-604638b815e9516186ab23ab463755f5-1529503941941" CommentaryRef="key-604638b815e9516186ab23ab463755f5">b</Substitution>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">
<Substitution ChangeId="key-604638b815e9516186ab23ab463755f5-1529503941941" CommentaryRef="key-604638b815e9516186ab23ab463755f5">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,</Substitution>
</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">
<Substitution ChangeId="key-604638b815e9516186ab23ab463755f5-1529503941941" CommentaryRef="key-604638b815e9516186ab23ab463755f5">WRA may grant the request in respect of such part of the amount as it thinks appropriate.</Substitution>
</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181B/6" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181B/6" id="section-181B-6">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">WRA may make the grant of the postponement request (in whole or in part) conditional on the provision of adequate security.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181B/7" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181B/7" id="section-181B-7">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">7</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">WRA must issue a notice of its decision to the person who made the postponement request.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2018-04-01">
<Title>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">Time limit for making a postponement request</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181C" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181C" id="section-181C">
<Pnumber PuncAfter="">
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">181C</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181C/1" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181C/1" id="section-181C-1">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">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.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181C/2" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181C/2" id="section-181C-2">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">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.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181C/3" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181C/3" id="section-181C-3">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">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.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181C/4" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181C/4" id="section-181C-4">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">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.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181C/5" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181C/5" id="section-181C-5">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">Subsections (1) and (3) are subject to section 181D.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2018-04-01">
<Title>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">Late postponement request</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181D" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181D" id="section-181D">
<Pnumber PuncAfter="">
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">181D</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181D/1" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181D/1" id="section-181D-1">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">Where a person—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181D/1/a" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181D/1/a" id="section-181D-1-a">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">requests a review before the end of the period specified in section 174, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181D/1/b" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181D/1/b" id="section-181D-1-b">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">makes a postponement request connected to the review after the end of that period,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">WRA may consider the postponement request only if it is satisfied that the conditions in subsection (3) are met.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181D/2" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181D/2" id="section-181D-2">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">Where a person—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181D/2/a" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181D/2/a" id="section-181D-2-a">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">makes an appeal before the end of the period specified in section 179, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181D/2/b" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181D/2/b" id="section-181D-2-b">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">makes a postponement request connected to the appeal after the end of that period,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">WRA may consider the postponement request only if it is satisfied that the conditions in subsection (3) are met.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181D/3" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181D/3" id="section-181D-3">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">The conditions are that the person making the postponement request —</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181D/3/a" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181D/3/a" id="section-181D-3-a">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">had a reasonable excuse for not making the request during the period specified in section 174 or 179, as the case may be, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181D/3/b" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181D/3/b" id="section-181D-3-b">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">subsequently made the request without unreasonable delay.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2018-04-01">
<Title>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">Application for tribunal review of decision on a postponement request</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181E" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181E" id="section-181E">
<Pnumber PuncAfter="">
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">181E</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181E/1" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181E/1" id="section-181E-1">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">A person who makes a postponement request may, within the period of 30 days beginning with the date WRA issues the notice of its decision on the request, apply to the tribunal for a review of WRA's decision.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181E/2" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181E/2" id="section-181E-2">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">The tribunal may determine that WRA's decision is to be—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181E/2/a" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181E/2/a" id="section-181E-2-a">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">affirmed,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181E/2/b" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181E/2/b" id="section-181E-2-b">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">cancelled, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181E/2/c" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181E/2/c" id="section-181E-2-c">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">replaced by another decision that WRA could have made.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2018-04-01">
<Title>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">Variation after postponement request granted</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181F" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181F" id="section-181F">
<Pnumber PuncAfter="">
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">181F</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181F/1" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181F/1" id="section-181F-1">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">This section applies where—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181F/1/a" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181F/1/a" id="section-181F-1-a">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">a postponement request has been granted by WRA or the tribunal,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181F/1/b" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181F/1/b" id="section-181F-1-b">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">there is a subsequent change in circumstances, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181F/1/c" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181F/1/c" id="section-181F-1-c">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">in consequence of that change, either WRA or the person who made the request thinks—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181F/1/c/i" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181F/1/c/i" id="section-181F-1-c-i">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">that the amount of devolved tax in respect of which the request was granted should be varied;</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181F/1/c/ii" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181F/1/c/ii" id="section-181F-1-c-ii">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">where the grant of the request is conditional on the provision of adequate security, that the condition should be varied.</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181F/2" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181F/2" id="section-181F-2">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">Either party may seek the agreement of the other by issuing a notice to the other party specifying the proposed variation.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181F/3" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181F/3" id="section-181F-3">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">If an agreement is reached, WRA must issue a notice to the person confirming the variation.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181F/4" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181F/4" id="section-181F-4">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">The variation has effect from the date WRA issues the notice under subsection (3).</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181F/5" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181F/5" id="section-181F-5">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">If no agreement is reached within the period of 21 days beginning with the date the notice is issued under subsection (2), either party may apply to the tribunal for a determination.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181F/6" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181F/6" id="section-181F-6">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">The tribunal may determine such an application by—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181F/6/a" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181F/6/a" id="section-181F-6-a">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">confirming the proposed variation,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181F/6/b" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181F/6/b" id="section-181F-6-b">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">refusing the proposed variation, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181F/6/c" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181F/6/c" id="section-181F-6-c">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">making such other variation as the tribunal thinks appropriate.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2018-04-01">
<Title>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">Effect of postponement</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181G" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181G" id="section-181G">
<Pnumber PuncAfter="">
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">181G</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181G/1" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181G/1" id="section-181G-1">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">WRA must not take any action to recover a postponed amount during the postponement period.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181G/2" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181G/2" id="section-181G-2">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">A postponed amount means—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181G/2/a" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181G/2/a" id="section-181G-2-a">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">an amount of devolved tax specified in a postponement request (unless the request is a late request made in accordance with section 181C(2) or (4) or section 181D), or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181G/2/b" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181G/2/b" id="section-181G-2-b">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">an amount of devolved tax in respect of which a postponement request is granted by WRA or the tribunal.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181G/3" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181G/3" id="section-181G-3">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">In the case of a postponed amount falling within subsection (2)(a), the postponement period for the amount—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181G/3/a" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181G/3/a" id="section-181G-3-a">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">begins with the day on which the postponement request is made, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181G/3/b" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181G/3/b" id="section-181G-3-b">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">ends—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181G/3/b/i" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181G/3/b/i" id="section-181G-3-b-i">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">if the request is granted, with the day on which it is granted,</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181G/3/b/ii" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181G/3/b/ii" id="section-181G-3-b-ii">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">if the request is not granted and no application is made to the tribunal for a review of that decision, with the first day after the end of the period for making such an application, or</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181G/3/b/iii" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181G/3/b/iii" id="section-181G-3-b-iii">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">iii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">if the request is not granted and an application is made to the tribunal for a review of that decision, with the day on which the tribunal makes its determination.</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181G/4" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181G/4" id="section-181G-4">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">In the case of a postponed amount falling within subsection (2)(b) the postponement period for the amount—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181G/4/a" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181G/4/a" id="section-181G-4-a">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">begins with the date on which the postponement request is granted by WRA or the tribunal, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181G/4/b" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181G/4/b" id="section-181G-4-b">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">ends—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181G/4/b/i" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181G/4/b/i" id="section-181G-4-b-i">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">if the postponement request was made in connection with a review of an appealable decision, with the day on which WRA issues a notice of the conclusions of the review, or</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181G/4/b/ii" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181G/4/b/ii" id="section-181G-4-b-ii">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">if the postponement request was made in connection with an appeal against an appealable decision, with the day on which the tribunal determines the appeal.</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181G/5" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181G/5" id="section-181G-5">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">Where a postponed amount falling within subsection (2)(b) is varied under section 181F, the varied amount is to be treated as the postponed amount from the date of the variation.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181G/6" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181G/6" id="section-181G-6">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">In this section, references to a postponement request being granted include cases where the request is granted in part.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2018-04-01">
<Title>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">Postponement requests relating to further appeals</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181H" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181H" id="section-181H">
<Pnumber PuncAfter="">
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">181H</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181H/1" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181H/1" id="section-181H-1">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">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.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181H/2" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181H/2" id="section-181H-2">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">Section 181B has effect as if for subsections (3), (4) and (5), there were substituted—</Addition>
</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P2>
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">A postponement request must specify—</Addition>
</Text>
<P3>
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">the amount of devolved tax in respect of which the request is made,</Addition>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">the reasons why the person making the request thinks the amount is excessive, and</Addition>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">the reasons why the person thinks that recovery of the amount (and interest on the amount) would cause the person serious financial hardship.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">If WRA—</Addition>
</Text>
<P3>
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">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, and</Addition>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">has reason to believe that recovery of the amount (and interest on the amount) would cause the person serious financial hardship,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">WRA may grant the request.</Addition>
</Text>
</P2para>
</P2>
<P2>
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">But if WRA—</Addition>
</Text>
<P3>
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">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</Addition>
</Text>
</P3para>
</P3>
<P3>
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">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,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">WRA may grant the request in respect of such part of the amount as it thinks appropriate.</Addition>
</Text>
</P2para>
</P2>
</BlockAmendment>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181H/3" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181H/3" id="section-181H-3">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">Section 181C has effect as if—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181H/3/a" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181H/3/a" id="section-181H-3-a">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">in subsection (3), for ““before the end of the period specified in section 179 for making the appeal”” there were substituted </Addition>
<InlineAmendment>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">“ on or before the day on which the further appeal is made ”</Addition>
</InlineAmendment>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181H/3/b" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181H/3/b" id="section-181H-3-b">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">subsection (4) were omitted.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181H/4" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181H/4" id="section-181H-4">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">Section 181F has effect as if, in subsection (1), for paragraph (a) there were substituted—</Addition>
</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P3>
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">a postponement request has been granted by—</Addition>
</Text>
<P4>
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">the Upper Tribunal where the request relates to a further appeal made under section 11 of TCEA, or</Addition>
</Text>
</P4para>
</P4>
<P4>
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">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,</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
</BlockAmendment>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181H/5" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181H/5" id="section-181H-5">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">Section 181G has effect as if—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181H/5/a" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181H/5/a" id="section-181H-5-a">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">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</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181H/5/b" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181H/5/b" id="section-181H-5-b">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">for subsection (4)(b) there were substituted—</Addition>
</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P3>
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">ends on the day on which the further appeal is determined.</Addition>
</Text>
</P3para>
</P3>
</BlockAmendment>
<AppendText>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">.</Addition>
</AppendText>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181H/6" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181H/6" id="section-181H-6">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">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—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181H/6/a" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181H/6/a" id="section-181H-6-a">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">the Upper Tribunal in a case where the further appeal is made under section 11 of TCEA, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181H/6/b" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181H/6/b" id="section-181H-6-b">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">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.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2018-04-01">
<Title>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">No further appeal or review of tribunal decisions relating to postponement requests</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181I" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181I" id="section-181I">
<Pnumber PuncAfter="">
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">181I</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181I/1" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181I/1" id="section-181I-1">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">In section 11(5) of TCEA (decisions excluded from right of appeal to Upper Tribunal ), after paragraph (cb) (as inserted by section 116(1) of this Act) insert—</Addition>
</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P3>
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">cc</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">any decision of the First-tier Tribunal under section 181E or 181F of that Act (appeals relating to postponement requests),</Addition>
</Text>
</P3para>
</P3>
</BlockAmendment>
<AppendText>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">.</Addition>
</AppendText>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181I/2" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181I/2" id="section-181I-2">
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">In section 13(8) of TCEA (decisions excluded from right of appeal to Court of Appeal </Addition>
<Abbreviation Expansion="et cetera" xml:lang="la">
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">etc.</Addition>
</Abbreviation>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">), after paragraph (bb) (as inserted by section 116(2) of this Act) insert—</Addition>
</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P3>
<Pnumber>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">bc</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">any decision of the Upper Tribunal under section 181E or 181F of that Act (appeals relating to postponement requests),</Addition>
</Text>
</P3para>
</P3>
</BlockAmendment>
<AppendText>
<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">.</Addition>
</AppendText>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2018-04-01">
<Title>
<Addition ChangeId="key-fc58ca74ecb146febb5c958304a18e0d-1529421415368" CommentaryRef="key-fc58ca74ecb146febb5c958304a18e0d">Application of this Chapter to amounts payable in respect of tax credit</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181J" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181J" id="section-181J">
<Pnumber PuncAfter=".">
<Addition ChangeId="key-fc58ca74ecb146febb5c958304a18e0d-1529421415368" CommentaryRef="key-fc58ca74ecb146febb5c958304a18e0d">181J</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181J/1" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181J/1" id="section-181J-1">
<Pnumber>
<Addition ChangeId="key-fc58ca74ecb146febb5c958304a18e0d-1529421415368" CommentaryRef="key-fc58ca74ecb146febb5c958304a18e0d">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-fc58ca74ecb146febb5c958304a18e0d-1529421415368" CommentaryRef="key-fc58ca74ecb146febb5c958304a18e0d">This Chapter applies to the payment and recovery of amounts relating to tax credits—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181J/1/a" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181J/1/a" id="section-181J-1-a">
<Pnumber>
<Addition ChangeId="key-fc58ca74ecb146febb5c958304a18e0d-1529421415368" CommentaryRef="key-fc58ca74ecb146febb5c958304a18e0d">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-fc58ca74ecb146febb5c958304a18e0d-1529421415368" CommentaryRef="key-fc58ca74ecb146febb5c958304a18e0d">as if references to an amount of devolved tax (including amounts of landfill disposals tax) were references to an amount payable in respect of a tax credit,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181J/1/b" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181J/1/b" id="section-181J-1-b">
<Pnumber>
<Addition ChangeId="key-fc58ca74ecb146febb5c958304a18e0d-1529421415368" CommentaryRef="key-fc58ca74ecb146febb5c958304a18e0d">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-fc58ca74ecb146febb5c958304a18e0d-1529421415368" CommentaryRef="key-fc58ca74ecb146febb5c958304a18e0d">as if references to interest on an amount of devolved tax were references to interest on an amount payable in respect of a tax credit, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/181J/1/c" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181J/1/c" id="section-181J-1-c">
<Pnumber>
<Addition ChangeId="key-fc58ca74ecb146febb5c958304a18e0d-1529421415368" CommentaryRef="key-fc58ca74ecb146febb5c958304a18e0d">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-fc58ca74ecb146febb5c958304a18e0d-1529421415368" CommentaryRef="key-fc58ca74ecb146febb5c958304a18e0d">as if references to devolved tax being charged or chargeable on a person were references to an amount being payable by a person in respect of a tax credit.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Chapter>
</Part>
</Body>
</Primary>
<Commentaries>
<Commentary id="key-07590d4a8d46069e9d15d065011b324f" Type="F">
<Para>
<Text>
Pt. 8 Ch. 3A inserted (1.4.2018) by
<Citation URI="http://www.legislation.gov.uk/id/anaw/2017/1" id="c084at463-00169" Class="WelshNationalAssemblyAct" Year="2017" Number="1" Title="Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017">Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)</Citation>
,
<CitationSubRef CitationRef="c084at463-00169" id="c084at463-00170" URI="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/2" SectionRef="section-81-2">s. 81(2)</CitationSubRef>
<CitationSubRef CitationRef="c084at463-00169" id="c084at463-00171" URI="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/3" SectionRef="section-81-3">(3)</CitationSubRef>
,
<CitationSubRef CitationRef="c084at463-00169" id="c084at463-00172" URI="http://www.legislation.gov.uk/id/anaw/2017/1/schedule/23/paragraph/63" SectionRef="schedule-23-paragraph-63" Operative="true">Sch. 23 para. 63</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/wsi/2018/34" id="c084at463-00173" Class="WelshStatutoryInstrument" Year="2018" Number="34" Title="The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Commencement No. 2) Order 2018">S.I. 2018/34</Citation>
,
<CitationSubRef CitationRef="c084at463-00173" id="c084at463-00174" URI="http://www.legislation.gov.uk/id/wsi/2018/34/article/3" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-5a2ed47f4da6d17982008bfe3fd69628" Type="F">
<Para>
<Text>
Word in Pt. 8 Ch. 3A heading inserted (1.4.2018) by
<Citation URI="http://www.legislation.gov.uk/id/wsi/2018/101" id="c084gm0y3-00269" Class="WelshStatutoryInstrument" Year="2018" Number="101" Title="The Landfill Disposals Tax (Administration) (Wales) Regulations 2018">The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)</Citation>
,
<CitationSubRef id="c084gm0y3-00270" CitationRef="c084gm0y3-00269" URI="http://www.legislation.gov.uk/id/wsi/2018/101/regulation/1/2" SectionRef="regulation-1-2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef id="c084gm0y3-00271" CitationRef="c084gm0y3-00269" URI="http://www.legislation.gov.uk/id/wsi/2018/101/schedule/paragraph/44" SectionRef="schedule-paragraph-44" Operative="true">Sch. para. 44</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-fc58ca74ecb146febb5c958304a18e0d" Type="F">
<Para>
<Text>
<CitationSubRef id="c0857eop3-00146" SectionRef="section-181J" URI="http://www.legislation.gov.uk/id/anaw/2016/6/section/181J">S. 181J</CitationSubRef>
inserted (1.4.2018) by
<Citation URI="http://www.legislation.gov.uk/id/wsi/2018/101" id="c0857eop3-00147" Class="WelshStatutoryInstrument" Year="2018" Number="101" Title="The Landfill Disposals Tax (Administration) (Wales) Regulations 2018">The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)</Citation>
,
<CitationSubRef id="c0857eop3-00148" CitationRef="c0857eop3-00147" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/wsi/2018/101/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef id="c0857eop3-00149" CitationRef="c0857eop3-00147" SectionRef="schedule-paragraph-45" URI="http://www.legislation.gov.uk/id/wsi/2018/101/schedule/paragraph/45" Operative="true">Sch. para. 45</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-9138e5edf47489eb32ac1781327bd10a" Type="F">
<Para>
<Text>
Word in s. 181B(3) omitted (1.4.2018) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/anaw/2017/3" id="c09i7dbc3-00007" Class="WelshNationalAssemblyAct" Year="2017" Number="3" Title="Landfill Disposals Tax (Wales) Act 2017">Landfill Disposals Tax (Wales) Act 2017 (anaw 3)</Citation>
,
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<Commentary id="key-4536a2b92afd33ef7131255ff5cb2e08" Type="F">
<Para>
<Text>
S. 181B(3)(c) and word inserted (1.4.2018) by
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,
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,
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;
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,
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<Commentary id="key-4b4645198b7ed06862210f63a9174d6e" Type="F">
<Para>
<Text>
Words ins. 181B(4) renumbered as s. 181B(4)(a) (1.4.2018) by
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;
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,
<CitationSubRef CitationRef="c09i7dbc3-00032" id="c09i7dbc3-00033" URI="http://www.legislation.gov.uk/id/wsi/2018/35/article/3" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
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<Commentary id="key-a43c451bee7706260bca97e2f974e658" Type="F">
<Para>
<Text>
S. 181B(4)(b) and word inserted (1.4.2018) by
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,
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,
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;
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,
<CitationSubRef CitationRef="c09i7dbc3-00043" id="c09i7dbc3-00044" URI="http://www.legislation.gov.uk/id/wsi/2018/35/article/3" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
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<Commentary id="key-d0d2d0bfc9f8114d2d921eb032beed4d" Type="F">
<Para>
<Text>
Words in s. 181B(5) renumbered as s. 181B(5)(a) (1.4.2018) by
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,
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;
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,
<CitationSubRef CitationRef="c09i7dbc3-00054" id="c09i7dbc3-00055" URI="http://www.legislation.gov.uk/id/wsi/2018/35/article/3" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-604638b815e9516186ab23ab463755f5" Type="F">
<Para>
<Text>
Words in s. 181B(5) substituted (1.4.2018) by
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,
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;
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,
<CitationSubRef CitationRef="c09i7dbc3-00066" id="c09i7dbc3-00067" URI="http://www.legislation.gov.uk/id/wsi/2018/35/article/3" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
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