http://www.legislation.gov.uk/anaw/2016/6/section/181ATax 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).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. 44
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<Title>REVIEWS AND APPEALS</Title>
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<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">PAYMENT AND RECOVERY OF DEVOLVED TAX </Addition>
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<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">The fact that a person to whom an appealable decision applies has—</Addition>
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<Addition ChangeId="key-07590d4a8d46069e9d15d065011b324f-1529419971380" CommentaryRef="key-07590d4a8d46069e9d15d065011b324f">appealed against it,</Addition>
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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>
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<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>
,
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