S. 179 in force at 25.1.2018 by S.I. 2018/33, art. 2(i)

http://www.legislation.gov.uk/anaw/2016/6/section/179Tax 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 Participation2024-07-12PART 8REVIEWS AND APPEALSCHAPTER 3APPEALS
179Time limit for making an appeal(1)

An appeal must be made to the tribunal before the end of the relevant period.

(2)

Subject to subsections (3) and (4), the relevant period is—

(a)

where the appeal relates to a decision to amend the appellant's tax return under section 45 while an enquiry is in progress, the period of 30 days beginning with the day on which WRA issues a closure notice informing the appellant that the enquiry is completed;

(b)

where the appeal relates to a decision of any other kind, the period of 30 days beginning with the day on which WRA issues the notice informing the appellant of the decision.

(3)

Subject to subsection (4), where WRA has reviewed the decision to which the appeal relates, the relevant period is the period of 30 days beginning with the day on which notice is issued to the appellant under section 176(5), (6) or (7) in relation to the review.

(4)

Where the appellant has entered into a settlement agreement in relation to the decision to which the appeal relates but has subsequently given notice of withdrawal from the agreement under section 184(4), the relevant period is—

(a)

the period of 30 days beginning with the day on which the notice of withdrawal is given, or

(b)

if later, the relevant period applicable under subsection (3).

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S. 179 in force at 25.1.2018 by
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<ref eId="cw5idyd22-01078" class="subref operative" href="http://www.legislation.gov.uk/id/wsi/2018/33/article/2/i">art. 2(i)</ref>
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<b>PART 8</b>
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<p>An appeal must be made to the tribunal before the end of the relevant period.</p>
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<p>where the appeal relates to a decision to amend the appellant's tax return under section 45 while an enquiry is in progress, the period of 30 days beginning with the day on which WRA issues a closure notice informing the appellant that the enquiry is completed;</p>
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