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Tax Collection and Management (Wales) Act 2016

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Changes over time for: Section 183

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There are currently no known outstanding effects for the Tax Collection and Management (Wales) Act 2016, Section 183. Help about Changes to Legislation

183Disposal of reviews and appeals in respect of information noticesE+W
This section has no associated Explanatory Notes

(1)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.

Commencement Information

I1S. 183 in force at 25.1.2018 by S.I. 2018/33, art. 2(i)

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