Words in s. 182(4)(a) substituted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 17(b); S.I. 2018/35, art. 3

Words in s. 182(2) substituted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 17(a); S.I. 2018/35, art. 3

Words in s. 183A(1)(a) renumbered as s. 183A(1)(a)(i) (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 46(a)

S. 182(7) inserted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 17(c); S.I. 2018/35, art. 3

S. 183A(1)(a)(ii) and word inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 46(b)

S. 183A 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. 65; S.I. 2018/34, art. 3

S. 183 in force at 25.1.2018 by S.I. 2018/33, art. 2(i)

S. 184 in force at 25.1.2018 by S.I. 2018/33, art. 2(i)

Word in s. 182(3) inserted (25.1.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 64; S.I. 2018/34, art. 2(b)(iv)

S. 182 in force at 25.1.2018 by S.I. 2018/33, art. 2(i)

http://www.legislation.gov.uk/anaw/2016/6/part/8/chapter/4/2018-04-01Tax 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 Participation2018-04-01PART 8REVIEWS AND APPEALSCHAPTER 4MISCELLANEOUS AND SUPPLEMENTARYConsequences of reviews and appeals
182Payment of penalties in the event of a review or appeal1

This section applies to a decision relating to a penalty to which a person may be liable.

2

Where WRA carries out a review in respect of the decision, the normal penalty payment date does not apply to any amount of penalty that is disputed (a “disputed amount”).

3

Where the review concludes that a disputed amount is payable, the person must pay that amount before the end of the period of 30 days beginning with the day on which notice is issued to the person under section 176(5) , (6) or (7) in relation to the review; but this is subject to subsection (4).

4

Where the person makes an appeal in respect of the decision—

a

the normal penalty payment date does not apply to any disputed amount, and

b

subsection (3) does not apply.

5

Where the appeal is withdrawn, the person must pay—

a

any disputed amount, if the decision has not been reviewed, or

b

if the decision has been reviewed, any disputed amount that the review has concluded to be payable,

before the end of the period of 30 days beginning with the day of withdrawal.

6

Where it is finally determined, as a result of the appeal, that a disputed amount is payable, the person must pay that amount before the end of the period of 30 days beginning with the day on which the appeal is finally determined.

7

In this section, the “normal penalty payment date” means the date by which a penalty must be paid under—

a

section 154, or

b

section 70 of LDTA.

183Disposal of reviews and appeals in respect of information notices1

Where the conclusions of a review under section 176 affirm or vary a decision to issue an information notice or a requirement in such a notice, the person to whom the notice was issued must comply with the notice or requirement (as affirmed or varied) within such period as WRA may specify.

2

Where the tribunal affirms or varies a decision to issue an information notice or include a requirement in such a notice, the person to whom the notice was issued must comply with the notice or requirement (as affirmed or varied)—

a

within the period specified by the tribunal, or

b

if the tribunal does not specify a period, within such period as WRA may specify.

183ASuspension of repayment pending further appeal1

This section applies where—

a

on an appeal against an appealable decision, the tribunal determines that

i

an amount of devolved tax paid by a person is to be repaid by WRA, or

ii

an amount paid by a person in respect of a tax credit is to be repaid by WRA, and

b

WRA applies under section 11(4) or 13(4) of TCEA for permission to make a further appeal.

2

When applying for permission WRA may request the tribunal's permission to postpone repayment of the amount until—

a

the further appeal is determined, or

b

WRA obtains adequate security for the amount.

3

The relevant tribunal or court must grant WRA's request if it—

a

gives permission for the further appeal to proceed, and

b

thinks that granting the request is necessary to protect the revenue.

4

If permission to make a further appeal is not given—

a

by the First-tier Tribunal on an application under section 11(4)(a) of TCEA, or

b

by the Upper Tribunal on an application under section 13(4)(a) of that Act,

the fact that WRA made a request under subsection (2) when making the application for permission does not prevent WRA from making another request under that subsection if WRA applies for permission to make a further appeal under section 11(4)(b) or 13(4)(b) of TCEA.

5

But otherwise, the decision of the relevant tribunal or court on a request under subsection (2) is final.

6

In this section—

"relevant tribunal or court”” (“"tribiwnlys neu lys berthnasol”") means whichever of the following WRA applies to for permission to make a further appeal—

a

the First-tier Tribunal;

b

the Upper Tribunal;

c

the relevant appellate court;

"relevant appellate court”” (“"llys apeliadol perthnasol”") means the court specified as such under section 13(11) of TCEA.

Settlement agreements
184Settling disputes by agreement1

A “settlement agreement” means an agreement between a person to whom an appealable decision applies (a “relevant person”) and WRA that the decision is to be—

a

affirmed,

b

varied, or

c

cancelled.

2

Where a relevant person and WRA enter into a settlement agreement, the consequences are to be the same as if, at the time that the agreement was entered into, the tribunal had determined an appeal against the appealable decision in the manner set out in the agreement.

3

But a settlement agreement is not to be treated as a decision of the tribunal for the purposes of sections 9 to 13 of the Tribunals, Courts and Enforcement Act 2007 (c. 15) (review of decisions and appeals against decisions).

4

Subsection (2) does not apply if, within 30 days from the day on which the settlement agreement was entered into, the relevant person gives notice to WRA that the person wishes to withdraw from the agreement.

5

Subsection (2) does not apply to a settlement agreement which is not in writing unless the fact that the agreement was entered into and the terms agreed are confirmed by notice issued by WRA to the relevant person.

6

Where a notice is issued in accordance with subsection (5), the references in subsections (2) and (4) to the time at which the settlement agreement is entered into are to be treated as references to the time at which the notice is issued.

7

A relevant person and WRA may not enter into a settlement agreement in relation to an appealable decision if an appeal against the decision has been finally determined.

This XML file does not appear to have any style information associated with it. The document tree is shown below.
<akomaNtoso xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xsi:schemaLocation="http://docs.oasis-open.org/legaldocml/ns/akn/3.0 http://docs.oasis-open.org/legaldocml/akn-core/v1.0/cos01/part2-specs/schemas/akomantoso30.xsd">
<portion includedIn="http://www.legislation.gov.uk/id/anaw/2016/6/part/8">
<meta>
<identification source="#source">
<FRBRWork>
<FRBRthis value="http://www.legislation.gov.uk/id/anaw/2016/6/part/8"/>
<FRBRuri value="http://www.legislation.gov.uk/id/anaw/2016/6/part/8"/>
<FRBRdate date="2016-04-25" name="enacted"/>
<FRBRauthor href="http://www.legislation.gov.uk/id/legislature/NationalAssemblyForWales"/>
<FRBRcountry value="GB-WLS"/>
<FRBRnumber value="6"/>
<FRBRname value="2016 anaw 6"/>
<FRBRprescriptive value="true"/>
</FRBRWork>
<FRBRExpression>
<FRBRthis value="http://www.legislation.gov.uk/anaw/2016/6/part/8/chapter/4/2018-04-01"/>
<FRBRuri value="http://www.legislation.gov.uk/anaw/2016/6/part/8/2018-04-01"/>
<FRBRdate date="2018-04-01" name="validFrom"/>
<FRBRauthor href="#source"/>
<FRBRlanguage language="eng"/>
</FRBRExpression>
<FRBRManifestation>
<FRBRthis value="http://www.legislation.gov.uk/anaw/2016/6/part/8/chapter/4/2018-04-01/data.akn"/>
<FRBRuri value="http://www.legislation.gov.uk/anaw/2016/6/part/8/2018-04-01/data.akn"/>
<FRBRdate date="2024-11-20Z" name="transform"/>
<FRBRauthor href="http://www.legislation.gov.uk"/>
<FRBRformat value="application/akn+xml"/>
</FRBRManifestation>
</identification>
<lifecycle source="#source">
<eventRef date="2016-04-25" type="generation" eId="enacted-date" source="#source"/>
<eventRef date="2018-01-25" type="amendment" source="#source"/>
<eventRef date="2018-01-25" type="amendment" source="#source"/>
<eventRef date="2018-01-25" eId="effective-date-1" source="#source"/>
<eventRef date="2018-04-01" eId="effective-date-2" source="#source"/>
<eventRef date="2020-12-31" eId="effective-date-3" source="#source"/>
</lifecycle>
<analysis source="#source">
<passiveModifications>
<textualMod type="substitution" eId="mod-key-1893037280c5564414509cca3cc8055a-1529505046198">
<source href="#key-1893037280c5564414509cca3cc8055a"/>
<destination href="#section-182-2"/>
</textualMod>
<textualMod type="insertion" eId="mod-key-a264f2e9b77ddbd18b2a613a9342df0e-1523162329498">
<source href="#key-a264f2e9b77ddbd18b2a613a9342df0e"/>
<destination href="#section-182-3"/>
</textualMod>
<textualMod type="substitution" eId="mod-key-181c1705b4cef956c0bccf4184dc4611-1529505073290">
<source href="#key-181c1705b4cef956c0bccf4184dc4611"/>
<destination href="#section-182-4-a"/>
</textualMod>
<textualMod type="insertion" eId="mod-key-27b3d688937ff900d5a4a10500c2537c-1529505023976">
<source href="#key-27b3d688937ff900d5a4a10500c2537c"/>
<destination href="#section-182-7"/>
</textualMod>
<textualMod type="insertion" eId="mod-key-48b6d0e13154aa5296e7e66a2751bd29-1529421503932">
<source href="#key-48b6d0e13154aa5296e7e66a2751bd29"/>
<destination href="#part-8-chapter-4-crossheading-consequences-of-reviews-and-appeals"/>
</textualMod>
<textualMod type="insertion" eId="mod-key-192a37cb267e7d28c8231f210ff85058-1529505204339">
<source href="#key-192a37cb267e7d28c8231f210ff85058"/>
<destination href="#section-183A-1-a-i"/>
</textualMod>
<textualMod type="insertion" eId="mod-key-39d52fd17868315f5870978dd4ba7f9e-1529505246363">
<source href="#key-39d52fd17868315f5870978dd4ba7f9e"/>
<destination href="#section-183A-1-a-i"/>
</textualMod>
</passiveModifications>
<restrictions source="#source">
<restriction refersTo="#e+w" type="jurisdiction"/>
<restriction href="#body" refersTo="#e+w" type="jurisdiction"/>
<restriction href="#section-182" refersTo="#e+w" type="jurisdiction"/>
<restriction href="#section-183A" refersTo="#e+w" type="jurisdiction"/>
<restriction href="#part-8" refersTo="#e+w" type="jurisdiction"/>
<restriction href="#part-8-chapter-4-crossheading-consequences-of-reviews-and-appeals" refersTo="#e+w" type="jurisdiction"/>
</restrictions>
</analysis>
<temporalData source="#source">
<temporalGroup eId="period1">
<timeInterval start="#effective-date-1" refersTo="#period-concept1"/>
</temporalGroup>
<temporalGroup eId="period2">
<timeInterval start="#effective-date-2" refersTo="#period-concept2"/>
</temporalGroup>
<temporalGroup eId="period3">
<timeInterval start="#effective-date-2" end="#effective-date-3" refersTo="#period-concept3"/>
</temporalGroup>
</temporalData>
<references source="#source">
<TLCOrganization eId="source" href="http://www.legislation.gov.uk/id/publisher/StatuteLawDatabase" showAs="Statute Law Database"/>
<TLCLocation eId="e+w" href="/ontology/jurisdictions/uk.EnglandWales" showAs="England, Wales"/>
<TLCTerm eId="term-normal-penalty-payment-date" href="/ontology/term/uk.normal-penalty-payment-date" showAs="normal penalty payment date"/>
<TLCTerm eId="term-relevant-tribunal-or-court" href="/ontology/term/uk.relevant-tribunal-or-court" showAs=""relevant tribunal or court”"/>
<TLCTerm eId="term-tribiwnlys-neu-lys-berthnasol" href="/ontology/term/uk.tribiwnlys-neu-lys-berthnasol" showAs=""tribiwnlys neu lys berthnasol"/>
<TLCTerm eId="term-relevant-appellate-court" href="/ontology/term/uk.relevant-appellate-court" showAs=""relevant appellate court”"/>
<TLCTerm eId="term-llys-apeliadol-perthnasol" href="/ontology/term/uk.llys-apeliadol-perthnasol" showAs=""llys apeliadol perthnasol"/>
<TLCTerm eId="term-settlement-agreement" href="/ontology/term/uk.settlement-agreement" showAs="settlement agreement"/>
<TLCConcept eId="period-concept1" href="/ontology/time/2018.01.25" showAs="since 2018-01-25"/>
<TLCConcept eId="period-concept2" href="/ontology/time/2018.04.01" showAs="since 2018-04-01"/>
<TLCConcept eId="period-concept3" href="/ontology/time/2018.04.01-2020.12.31" showAs="from 2018-04-01 until 2020-12-31"/>
</references>
<notes source="#source">
<note class="commentary F" eId="key-181c1705b4cef956c0bccf4184dc4611">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/anaw/2016/6/section/182/4/a">s. 182(4)(a)</ref>
substituted (1.4.2018) by
<ref href="http://www.legislation.gov.uk/id/anaw/2017/3">Landfill Disposals Tax (Wales) Act 2017 (anaw 3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/3/section/97/2">s. 97(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/3/schedule/4/paragraph/17/b">Sch. 4 para. 17(b)</ref>
;
<ref href="http://www.legislation.gov.uk/id/wsi/2018/35">S.I. 2018/35</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/35/article/3">art. 3</ref>
</p>
</note>
<note class="commentary F" eId="key-1893037280c5564414509cca3cc8055a">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/anaw/2016/6/section/182/2">s. 182(2)</ref>
substituted (1.4.2018) by
<ref href="http://www.legislation.gov.uk/id/anaw/2017/3">Landfill Disposals Tax (Wales) Act 2017 (anaw 3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/3/section/97/2">s. 97(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/3/schedule/4/paragraph/17/a">Sch. 4 para. 17(a)</ref>
;
<ref href="http://www.legislation.gov.uk/id/wsi/2018/35">S.I. 2018/35</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/35/article/3">art. 3</ref>
</p>
</note>
<note class="commentary F" eId="key-192a37cb267e7d28c8231f210ff85058">
<p>
Words in s. 183A(1)(a) renumbered as s. 183A(1)(a)(i) (1.4.2018) by
<ref href="http://www.legislation.gov.uk/id/wsi/2018/101">The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/101/regulation/1/2">reg. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/101/schedule/paragraph/46/a">Sch. para. 46(a)</ref>
</p>
</note>
<note class="commentary F" eId="key-27b3d688937ff900d5a4a10500c2537c">
<p>
<ref href="http://www.legislation.gov.uk/id/anaw/2016/6/section/182/7">S. 182(7)</ref>
inserted (1.4.2018) by
<ref href="http://www.legislation.gov.uk/id/anaw/2017/3">Landfill Disposals Tax (Wales) Act 2017 (anaw 3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/3/section/97/2">s. 97(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/3/schedule/4/paragraph/17/c">Sch. 4 para. 17(c)</ref>
;
<ref href="http://www.legislation.gov.uk/id/wsi/2018/35">S.I. 2018/35</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/35/article/3">art. 3</ref>
</p>
</note>
<note class="commentary F" eId="key-39d52fd17868315f5870978dd4ba7f9e">
<p>
S. 183A(1)(a)(ii) and word inserted (1.4.2018) by
<ref href="http://www.legislation.gov.uk/id/wsi/2018/101">The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/101/regulation/1/2">reg. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/101/schedule/paragraph/46/b">Sch. para. 46(b)</ref>
</p>
</note>
<note class="commentary F" eId="key-48b6d0e13154aa5296e7e66a2751bd29">
<p>
S. 183A inserted (1.4.2018) by
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1">Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/2">s. 81(2)</ref>
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/3">(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/schedule/23/paragraph/65">Sch. 23 para. 65</ref>
;
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34">S.I. 2018/34</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34/article/3">art. 3</ref>
</p>
</note>
<note class="commentary I" eId="key-7152e8a6e969e40880c376415a516a16">
<p>
S. 183 in force at 25.1.2018 by
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33">S.I. 2018/33</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33/article/2/i">art. 2(i)</ref>
</p>
</note>
<note class="commentary I" eId="key-8766c39672e8a577e322a5c7c8d15c4b">
<p>
S. 184 in force at 25.1.2018 by
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33">S.I. 2018/33</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33/article/2/i">art. 2(i)</ref>
</p>
</note>
<note class="commentary F" eId="key-a264f2e9b77ddbd18b2a613a9342df0e">
<p>
Word in s. 182(3) inserted (25.1.2018) by
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1">Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/2">s. 81(2)</ref>
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/3">(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/schedule/23/paragraph/64">Sch. 23 para. 64</ref>
;
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34">S.I. 2018/34</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34/article/2/b/iv">art. 2(b)(iv)</ref>
</p>
</note>
<note class="commentary I" eId="key-f47f8cf874b7ca577c20ad191c1387a0">
<p>
S. 182 in force at 25.1.2018 by
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33">S.I. 2018/33</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33/article/2/i">art. 2(i)</ref>
</p>
</note>
</notes>
<proprietary xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" source="#source">
<ukl:RestrictStartDate value="2018-04-01"/>
<ukl:RestrictEndDate value="2020-12-31"/>
<dc:identifier>http://www.legislation.gov.uk/anaw/2016/6/part/8/chapter/4/2018-04-01</dc:identifier>
<dc:title>Tax Collection and Management (Wales) Act 2016</dc:title>
<dc:description>An 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.</dc:description>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-08-13</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2018-04-01</dct:valid>
<atom:link rel="self" href="http://www.legislation.gov.uk/anaw/2016/6/part/8/chapter/4/2018-04-01/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/anaw/2016/6/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/notes" href="http://www.legislation.gov.uk/id/anaw/2016/6/part/8/chapter/4/notes" title="Explanatory Notes"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/notes/toc" href="http://www.legislation.gov.uk/anaw/2016/6/notes/contents" title="Explanatory Notes Table of Contents"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/anaw/2016/6/2018-04-01" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/anaw/2016/6/introduction/2018-04-01" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/anaw/2016/6/body/2018-04-01" title="body"/>
<atom:link rel="alternate" hreflang="cy" href="http://www.legislation.gov.uk/anaw/2016/6/part/8/chapter/4/2018-04-01/welsh"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="cy" href="http://www.legislation.gov.uk/anaw/2016/6/contents/2018-04-01/welsh" title="Table of Contents"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/anaw/2016/6/part/8/chapter/4/2018-04-01/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/anaw/2016/6/part/8/chapter/4/2018-04-01/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/anaw/2016/6/part/8/chapter/4/2018-04-01/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/anaw/2016/6/part/8/chapter/4/2018-04-01/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/anaw/2016/6/part/8/chapter/4/2018-04-01/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/anaw/2016/6/part/8/chapter/4/2018-04-01/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/anaw/2016/6/part/8/chapter/4/2018-04-01/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/anaw/2016/6/contents/2018-04-01" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/replaces" href="http://www.legislation.gov.uk/anaw/2016/6/part/8/chapter/4/2018-01-25" title="2018-01-25" hreflang="en"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/anaw/2016/6/part/8/chapter/4/enacted" title="enacted" hreflang="en"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/anaw/2016/6/part/8/chapter/4/enacted/welsh" title="enacted" hreflang="cy"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/anaw/2016/6/part/8/chapter/4/2018-01-25" title="2018-01-25" hreflang="en"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/anaw/2016/6/part/8/chapter/4" title="current" hreflang="en"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/anaw/2016/6/part/8/chapter/4/2018-01-25/welsh" title="2018-01-25" hreflang="cy"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/anaw/2016/6/part/8/chapter/4/welsh" title="current" hreflang="cy"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/anaw/2016/6/part/8/2018-04-01" title="Part 8"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/anaw/2016/6/part/8/chapter/3A/2018-04-01" title="Chapter; Part 8 Chapter 3A"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/anaw/2016/6/part/8/chapter/3A/2018-04-01" title="Chapter; Part 8 Chapter 3A"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/anaw/2016/6/part/9/2018-04-01" title="Part; Part 9"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/anaw/2016/6/part/9/2018-04-01" title="Part; Part 9"/>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="WelshNationalAssemblyAct"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="2016"/>
<ukm:Number Value="6"/>
<ukm:EnactmentDate Date="2016-04-25"/>
<ukm:ISBN Value="9780348112993"/>
</ukm:PrimaryMetadata>
<ukm:Notes>
<ukm:Note IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/notes"/>
<ukm:Alternatives>
<ukm:Alternative URI="http://www.legislation.gov.uk/anaw/2016/6/pdfs/anawen_20160006_we.pdf" Date="2016-04-28" Title="Explanatory Note" Size="2008415" Language="Welsh"/>
<ukm:Alternative URI="http://www.legislation.gov.uk/anaw/2016/6/pdfs/anawen_20160006_mi.pdf" Date="2016-04-28" Title="Explanatory Note" Size="7453078" Language="Mixed"/>
<ukm:Alternative URI="http://www.legislation.gov.uk/anaw/2016/6/pdfs/anawen_20160006_en.pdf" Date="2016-04-28" Title="Explanatory Note" Size="1965172"/>
</ukm:Alternatives>
</ukm:Notes>
<ukm:Alternatives>
<ukm:Alternative URI="http://www.legislation.gov.uk/anaw/2016/6/pdfs/anaw_20160006_we.pdf" Date="2016-04-27" Size="980331" Language="Welsh"/>
<ukm:Alternative URI="http://www.legislation.gov.uk/anaw/2016/6/pdfs/anaw_20160006_mi.pdf" Date="2016-04-27" Size="3537786" Language="Mixed"/>
<ukm:Alternative URI="http://www.legislation.gov.uk/anaw/2016/6/pdfs/anaw_20160006_en.pdf" Date="2016-04-27" Size="1004554"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="234"/>
<ukm:BodyParagraphs Value="234"/>
<ukm:ScheduleParagraphs Value="0"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="0"/>
</ukm:Statistics>
</proprietary>
</meta>
<portionBody eId="body" period="#period2">
<part eId="part-8" period="#period2">
<num>
<strong>PART 8</strong>
</num>
<heading>REVIEWS AND APPEALS</heading>
<chapter eId="part-8-chapter-4" period="#period2">
<num>CHAPTER 4</num>
<heading>MISCELLANEOUS AND SUPPLEMENTARY</heading>
<hcontainer name="crossheading" eId="part-8-chapter-4-crossheading-consequences-of-reviews-and-appeals" period="#period2">
<heading>
<em>Consequences of reviews and appeals</em>
</heading>
<section eId="section-182" period="#period2">
<num>
<noteRef href="#key-f47f8cf874b7ca577c20ad191c1387a0" marker="I3" class="commentary I"/>
182
</num>
<heading>Payment of penalties in the event of a review or appeal</heading>
<subsection eId="section-182-1">
<num>1</num>
<content>
<p>This section applies to a decision relating to a penalty to which a person may be liable.</p>
</content>
</subsection>
<subsection eId="section-182-2">
<num>2</num>
<content>
<p>
Where WRA carries out a review in respect of the decision,
<ins class="substitution key-1893037280c5564414509cca3cc8055a-1529505046198 first last">
<noteRef href="#key-1893037280c5564414509cca3cc8055a" marker="F2" class="commentary attribute F"/>
the normal penalty payment date
</ins>
does not apply to any amount of penalty that is disputed (a “disputed amount”).
</p>
</content>
</subsection>
<subsection eId="section-182-3">
<num>3</num>
<content>
<p>
Where the review concludes that a disputed amount is payable, the person must pay that amount before the end of the period of 30 days beginning with the day on which notice is issued to the person under section 176(5)
<ins class="key-a264f2e9b77ddbd18b2a613a9342df0e-1523162329498 first last">
<noteRef href="#key-a264f2e9b77ddbd18b2a613a9342df0e" marker="F7" class="commentary attribute F"/>
, (6)
</ins>
or (7) in relation to the review; but this is subject to subsection (4).
</p>
</content>
</subsection>
<subsection eId="section-182-4">
<num>4</num>
<intro>
<p>Where the person makes an appeal in respect of the decision—</p>
</intro>
<paragraph eId="section-182-4-a">
<num>a</num>
<content>
<p>
<ins class="substitution key-181c1705b4cef956c0bccf4184dc4611-1529505073290 first last">
<noteRef href="#key-181c1705b4cef956c0bccf4184dc4611" marker="F1" class="commentary attribute F"/>
the normal penalty payment date
</ins>
does not apply to any disputed amount, and
</p>
</content>
</paragraph>
<paragraph eId="section-182-4-b">
<num>b</num>
<content>
<p>subsection (3) does not apply.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-182-5">
<num>5</num>
<intro>
<p>Where the appeal is withdrawn, the person must pay—</p>
</intro>
<paragraph eId="section-182-5-a">
<num>a</num>
<content>
<p>any disputed amount, if the decision has not been reviewed, or</p>
</content>
</paragraph>
<paragraph eId="section-182-5-b">
<num>b</num>
<content>
<p>if the decision has been reviewed, any disputed amount that the review has concluded to be payable,</p>
</content>
</paragraph>
<wrapUp>
<p>before the end of the period of 30 days beginning with the day of withdrawal.</p>
</wrapUp>
</subsection>
<subsection eId="section-182-6">
<num>6</num>
<content>
<p>Where it is finally determined, as a result of the appeal, that a disputed amount is payable, the person must pay that amount before the end of the period of 30 days beginning with the day on which the appeal is finally determined.</p>
</content>
</subsection>
<subsection eId="section-182-7">
<num>
<ins class="key-27b3d688937ff900d5a4a10500c2537c-1529505023976 first">
<noteRef href="#key-27b3d688937ff900d5a4a10500c2537c" marker="F4" class="commentary attribute F"/>
7
</ins>
</num>
<intro>
<p>
<ins class="key-27b3d688937ff900d5a4a10500c2537c-1529505023976">In this section, the “</ins>
<term refersTo="#term-normal-penalty-payment-date">
<ins class="key-27b3d688937ff900d5a4a10500c2537c-1529505023976">normal penalty payment date</ins>
</term>
<ins class="key-27b3d688937ff900d5a4a10500c2537c-1529505023976">” means the date by which a penalty must be paid under—</ins>
</p>
</intro>
<paragraph eId="section-182-7-a">
<num>
<ins class="key-27b3d688937ff900d5a4a10500c2537c-1529505023976">a</ins>
</num>
<content>
<p>
<ins class="key-27b3d688937ff900d5a4a10500c2537c-1529505023976">section 154, or</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-182-7-b">
<num>
<ins class="key-27b3d688937ff900d5a4a10500c2537c-1529505023976">b</ins>
</num>
<content>
<p>
<ins class="key-27b3d688937ff900d5a4a10500c2537c-1529505023976 last">section 70 of LDTA.</ins>
</p>
</content>
</paragraph>
</subsection>
</section>
<section eId="section-183" period="#period1">
<num>
<noteRef href="#key-7152e8a6e969e40880c376415a516a16" marker="I1" class="commentary I"/>
183
</num>
<heading>Disposal of reviews and appeals in respect of information notices</heading>
<subsection eId="section-183-1">
<num>1</num>
<content>
<p>Where the conclusions of a review under section 176 affirm or vary a decision to issue an information notice or a requirement in such a notice, the person to whom the notice was issued must comply with the notice or requirement (as affirmed or varied) within such period as WRA may specify.</p>
</content>
</subsection>
<subsection eId="section-183-2">
<num>2</num>
<intro>
<p>Where the tribunal affirms or varies a decision to issue an information notice or include a requirement in such a notice, the person to whom the notice was issued must comply with the notice or requirement (as affirmed or varied)—</p>
</intro>
<paragraph eId="section-183-2-a">
<num>a</num>
<content>
<p>within the period specified by the tribunal, or</p>
</content>
</paragraph>
<paragraph eId="section-183-2-b">
<num>b</num>
<content>
<p>if the tribunal does not specify a period, within such period as WRA may specify.</p>
</content>
</paragraph>
</subsection>
</section>
<section eId="section-183A" period="#period2">
<num>
<ins class="key-48b6d0e13154aa5296e7e66a2751bd29-1529421503932">183A</ins>
</num>
<heading>
<ins class="key-48b6d0e13154aa5296e7e66a2751bd29-1529421503932 first">
<noteRef href="#key-48b6d0e13154aa5296e7e66a2751bd29" marker="F6" class="commentary attribute F"/>
Suspension of repayment pending further appeal
</ins>
</heading>
<subsection eId="section-183A-1">
<num>
<ins class="key-48b6d0e13154aa5296e7e66a2751bd29-1529421503932">1</ins>
</num>
<intro>
<p>
<ins class="key-48b6d0e13154aa5296e7e66a2751bd29-1529421503932">This section applies where—</ins>
</p>
</intro>
<paragraph eId="section-183A-1-a">
<num>
<ins class="key-48b6d0e13154aa5296e7e66a2751bd29-1529421503932">a</ins>
</num>
<intro>
<p>
<ins class="key-48b6d0e13154aa5296e7e66a2751bd29-1529421503932">on an appeal against an appealable decision, the tribunal determines that </ins>
</p>
</intro>
<subparagraph eId="section-183A-1-a-i">
<num>
<ins class="key-48b6d0e13154aa5296e7e66a2751bd29-1529421503932">
<ins class="key-192a37cb267e7d28c8231f210ff85058-1529505204339 first last">
<noteRef href="#key-192a37cb267e7d28c8231f210ff85058" marker="F3" class="commentary attribute F"/>
i
</ins>
</ins>
</num>
<content>
<p>
<ins class="key-48b6d0e13154aa5296e7e66a2751bd29-1529421503932">an amount of devolved tax paid by a person is to be repaid by WRA, </ins>
<ins class="key-48b6d0e13154aa5296e7e66a2751bd29-1529421503932">
<ins class="key-39d52fd17868315f5870978dd4ba7f9e-1529505246363 first">
<noteRef href="#key-39d52fd17868315f5870978dd4ba7f9e" marker="F5" class="commentary attribute F"/>
or
</ins>
</ins>
</p>
</content>
</subparagraph>
<subparagraph eId="section-183A-1-a-ii">
<num>
<ins class="key-48b6d0e13154aa5296e7e66a2751bd29-1529421503932">
<ins class="key-39d52fd17868315f5870978dd4ba7f9e-1529505246363">ii</ins>
</ins>
</num>
<content>
<p>
<ins class="key-48b6d0e13154aa5296e7e66a2751bd29-1529421503932">
<ins class="key-39d52fd17868315f5870978dd4ba7f9e-1529505246363 last">an amount paid by a person in respect of a tax credit is to be repaid by WRA,</ins>
</ins>
<ins class="key-48b6d0e13154aa5296e7e66a2751bd29-1529421503932"> and</ins>
</p>
</content>
</subparagraph>
</paragraph>
<paragraph eId="section-183A-1-b">
<num>
<ins class="key-48b6d0e13154aa5296e7e66a2751bd29-1529421503932">b</ins>
</num>
<content>
<p>
<ins class="key-48b6d0e13154aa5296e7e66a2751bd29-1529421503932">WRA applies under section 11(4) or 13(4) of TCEA for permission to make a further appeal.</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-183A-2">
<num>
<ins class="key-48b6d0e13154aa5296e7e66a2751bd29-1529421503932">2</ins>
</num>
<intro>
<p>
<ins class="key-48b6d0e13154aa5296e7e66a2751bd29-1529421503932">When applying for permission WRA may request the tribunal's permission to postpone repayment of the amount until—</ins>
</p>
</intro>
<paragraph eId="section-183A-2-a">
<num>
<ins class="key-48b6d0e13154aa5296e7e66a2751bd29-1529421503932">a</ins>
</num>
<content>
<p>
<ins class="key-48b6d0e13154aa5296e7e66a2751bd29-1529421503932">the further appeal is determined, or</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-183A-2-b">
<num>
<ins class="key-48b6d0e13154aa5296e7e66a2751bd29-1529421503932">b</ins>
</num>
<content>
<p>
<ins class="key-48b6d0e13154aa5296e7e66a2751bd29-1529421503932">WRA obtains adequate security for the amount.</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-183A-3">
<num>
<ins class="key-48b6d0e13154aa5296e7e66a2751bd29-1529421503932">3</ins>
</num>
<intro>
<p>
<ins class="key-48b6d0e13154aa5296e7e66a2751bd29-1529421503932">The relevant tribunal or court must grant WRA's request if it—</ins>
</p>
</intro>
<paragraph eId="section-183A-3-a">
<num>
<ins class="key-48b6d0e13154aa5296e7e66a2751bd29-1529421503932">a</ins>
</num>
<content>
<p>
<ins class="key-48b6d0e13154aa5296e7e66a2751bd29-1529421503932">gives permission for the further appeal to proceed, and</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-183A-3-b">
<num>
<ins class="key-48b6d0e13154aa5296e7e66a2751bd29-1529421503932">b</ins>
</num>
<content>
<p>
<ins class="key-48b6d0e13154aa5296e7e66a2751bd29-1529421503932">thinks that granting the request is necessary to protect the revenue.</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-183A-4">
<num>
<ins class="key-48b6d0e13154aa5296e7e66a2751bd29-1529421503932">4</ins>
</num>
<intro>
<p>
<ins class="key-48b6d0e13154aa5296e7e66a2751bd29-1529421503932">If permission to make a further appeal is not given—</ins>
</p>
</intro>
<paragraph eId="section-183A-4-a">
<num>
<ins class="key-48b6d0e13154aa5296e7e66a2751bd29-1529421503932">a</ins>
</num>
<content>
<p>
<ins class="key-48b6d0e13154aa5296e7e66a2751bd29-1529421503932">by the First-tier Tribunal on an application under section 11(4)(a) of TCEA, or</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-183A-4-b">
<num>
<ins class="key-48b6d0e13154aa5296e7e66a2751bd29-1529421503932">b</ins>
</num>
<content>
<p>
<ins class="key-48b6d0e13154aa5296e7e66a2751bd29-1529421503932">by the Upper Tribunal on an application under section 13(4)(a) of that Act,</ins>
</p>
</content>
</paragraph>
<wrapUp>
<p>
<ins class="key-48b6d0e13154aa5296e7e66a2751bd29-1529421503932">the fact that WRA made a request under subsection (2) when making the application for permission does not prevent WRA from making another request under that subsection if WRA applies for permission to make a further appeal under section 11(4)(b) or 13(4)(b) of TCEA.</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-183A-5">
<num>
<ins class="key-48b6d0e13154aa5296e7e66a2751bd29-1529421503932">5</ins>
</num>
<content>
<p>
<ins class="key-48b6d0e13154aa5296e7e66a2751bd29-1529421503932">But otherwise, the decision of the relevant tribunal or court on a request under subsection (2) is final.</ins>
</p>
</content>
</subsection>
<subsection eId="section-183A-6">
<num>
<ins class="key-48b6d0e13154aa5296e7e66a2751bd29-1529421503932">6</ins>
</num>
<content>
<p>
<ins class="key-48b6d0e13154aa5296e7e66a2751bd29-1529421503932">In this section—</ins>
</p>
<blockList class="unordered">
<item>
<p>
<ins class="key-48b6d0e13154aa5296e7e66a2751bd29-1529421503932"></ins>
<term refersTo="#term-relevant-tribunal-or-court">
<ins class="key-48b6d0e13154aa5296e7e66a2751bd29-1529421503932">"relevant tribunal or court”</ins>
</term>
<ins class="key-48b6d0e13154aa5296e7e66a2751bd29-1529421503932">” (“</ins>
<term refersTo="#term-tribiwnlys-neu-lys-berthnasol">
<ins class="key-48b6d0e13154aa5296e7e66a2751bd29-1529421503932">"</ins>
<em>
<ins class="key-48b6d0e13154aa5296e7e66a2751bd29-1529421503932">tribiwnlys neu lys berthnasol</ins>
</em>
</term>
<ins class="key-48b6d0e13154aa5296e7e66a2751bd29-1529421503932">”") means whichever of the following WRA applies to for permission to make a further appeal—</ins>
</p>
<blockList class="ordered">
<item>
<num>a</num>
<p>
<ins class="key-48b6d0e13154aa5296e7e66a2751bd29-1529421503932">the First-tier Tribunal;</ins>
</p>
</item>
<item>
<num>b</num>
<p>
<ins class="key-48b6d0e13154aa5296e7e66a2751bd29-1529421503932">the Upper Tribunal;</ins>
</p>
</item>
<item>
<num>c</num>
<p>
<ins class="key-48b6d0e13154aa5296e7e66a2751bd29-1529421503932">the relevant appellate court;</ins>
</p>
</item>
</blockList>
</item>
<item>
<p>
<ins class="key-48b6d0e13154aa5296e7e66a2751bd29-1529421503932"></ins>
<term refersTo="#term-relevant-appellate-court">
<ins class="key-48b6d0e13154aa5296e7e66a2751bd29-1529421503932">"relevant appellate court”</ins>
</term>
<ins class="key-48b6d0e13154aa5296e7e66a2751bd29-1529421503932">” (“</ins>
<term refersTo="#term-llys-apeliadol-perthnasol">
<ins class="key-48b6d0e13154aa5296e7e66a2751bd29-1529421503932">"</ins>
<em>
<ins class="key-48b6d0e13154aa5296e7e66a2751bd29-1529421503932">llys apeliadol perthnasol</ins>
</em>
</term>
<ins class="key-48b6d0e13154aa5296e7e66a2751bd29-1529421503932 last">”") means the court specified as such under section 13(11) of TCEA.</ins>
</p>
</item>
</blockList>
</content>
</subsection>
</section>
</hcontainer>
<hcontainer name="crossheading" eId="part-8-chapter-4-crossheading-settlement-agreements" period="#period1">
<heading>
<em>Settlement agreements</em>
</heading>
<section eId="section-184" period="#period1">
<num>
<noteRef href="#key-8766c39672e8a577e322a5c7c8d15c4b" marker="I2" class="commentary I"/>
184
</num>
<heading>Settling disputes by agreement</heading>
<subsection eId="section-184-1">
<num>1</num>
<intro>
<p>
A “
<term refersTo="#term-settlement-agreement">settlement agreement</term>
” means an agreement between a person to whom an appealable decision applies (a “relevant person”) and WRA that the decision is to be—
</p>
</intro>
<paragraph eId="section-184-1-a">
<num>a</num>
<content>
<p>affirmed,</p>
</content>
</paragraph>
<paragraph eId="section-184-1-b">
<num>b</num>
<content>
<p>varied, or</p>
</content>
</paragraph>
<paragraph eId="section-184-1-c">
<num>c</num>
<content>
<p>cancelled.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-184-2">
<num>2</num>
<content>
<p>Where a relevant person and WRA enter into a settlement agreement, the consequences are to be the same as if, at the time that the agreement was entered into, the tribunal had determined an appeal against the appealable decision in the manner set out in the agreement.</p>
</content>
</subsection>
<subsection eId="section-184-3">
<num>3</num>
<content>
<p>But a settlement agreement is not to be treated as a decision of the tribunal for the purposes of sections 9 to 13 of the Tribunals, Courts and Enforcement Act 2007 (c. 15) (review of decisions and appeals against decisions).</p>
</content>
</subsection>
<subsection eId="section-184-4">
<num>4</num>
<content>
<p>Subsection (2) does not apply if, within 30 days from the day on which the settlement agreement was entered into, the relevant person gives notice to WRA that the person wishes to withdraw from the agreement.</p>
</content>
</subsection>
<subsection eId="section-184-5">
<num>5</num>
<content>
<p>Subsection (2) does not apply to a settlement agreement which is not in writing unless the fact that the agreement was entered into and the terms agreed are confirmed by notice issued by WRA to the relevant person.</p>
</content>
</subsection>
<subsection eId="section-184-6">
<num>6</num>
<content>
<p>Where a notice is issued in accordance with subsection (5), the references in subsections (2) and (4) to the time at which the settlement agreement is entered into are to be treated as references to the time at which the notice is issued.</p>
</content>
</subsection>
<subsection eId="section-184-7">
<num>7</num>
<content>
<p>A relevant person and WRA may not enter into a settlement agreement in relation to an appealable decision if an appeal against the decision has been finally determined.</p>
</content>
</subsection>
</section>
</hcontainer>
</chapter>
</part>
</portionBody>
</portion>
</akomaNtoso>