PART 8REVIEWS AND APPEALS

CHAPTER 1INTRODUCTORY

Appealable decisions

I1172Appealable decisions

1

A person to whom an appealable decision applies—

a

may request a review of the decision (subject to subsection (4)), and

b

may appeal against the decision,

in accordance with the following provisions of this Part.

2

The following decisions by WRA are appealable decisions—

a

a decision which affects whether a person is chargeable to a devolved tax;

b

a decision which affects the amount of a devolved tax to which a person is chargeable;

c

a decision which affects the day by which an amount of a devolved tax must be paid;

d

a decision about a penalty relating to a devolved tax;

e

a decision to issue an information notice or to include a particular requirement in such a notice.

F6f

a decision to issue a notice under paragraph 14 of Schedule 16 to LTTA (recovery of group relief: notice requiring payment by another group company or controlling director);

g

a decision to issue a notice under paragraph 9 of Schedule 17 to that Act (recovery of reconstruction or acquisition relief: notice requiring payment by another group company or controlling director);

F2h

a decision relating to the method to be used by the operator of an authorised landfill site to determine the weight of material for the purposes of landfill disposals tax;

F3i

a decision relating to the registration of a person for the purposes of landfill disposals tax;

F4j

a decision relating to the designation of a non-disposal area for the purposes of landfill disposals tax;

F5k

a decision relating to the designation of a group of bodies corporate for the purposes of landfill disposals tax;

F7l

a decision relating to a tax credit in respect of landfill disposals tax.

F12A

In subsection (2), “operator”, “authorised landfill site”, “registration” and “non-disposal area” have the same meanings as in LDTA.

3

But the following decisions are not appealable decisions—

a

a decision to issue a notice of enquiry under section 43 or 74;

b

a decision to issue—

i

a taxpayer notice, or

ii

a third party notice to which section 90(3) applies;

c

a decision to include a particular requirement in—

i

a taxpayer notice, or

ii

a third party notice to which section 90(3) applies.

4

Where the tribunal has approved the issuing of an information notice, a person may not request a review of WRA's decision to issue the notice.

5

Where a review may be requested, or an appeal made, in respect of a decision to issue an information notice or include a requirement in such a notice, it may be requested or made only on the following grounds—

a

that it is unreasonable to require the person to whom the notice was issued to comply with the notice or requirement;

b

that a provision of sections 97 to 102 prevents the notice from requiring the person to provide the information or produce the document;

c

in the case of an identification notice issued under section 92 or a debtor contact notice issued under section 93, that condition 4 of that section has not been met.

6

In the case of a decision to issue an information notice or to include a particular requirement in such a notice, the person to whom the decision applies for the purposes of subsection (1) is the person to whom the notice was issued.

7

The Welsh Ministers may by regulations—

a

modify this section to—

i

add a decision to subsection (2) or (3);

ii

vary the description of a decision in either of those subsections;

iii

remove a decision from either of those subsections;

b

amend this Part in order to make provision about the grounds on which a review may be requested, or an appeal made, in respect of an appealable decision.