PART 8REVIEWS AND APPEALS
CHAPTER 1INTRODUCTORY
Overview
171Overview of Part
1
This Part makes provision for reviews of and appeals against certain decisions made by WRA, including provision about—
a
the decisions which are appealable decisions,
b
the right to request WRA to review appealable decisions,
c
the duty of WRA to carry out reviews on request,
d
the effect of review conclusions,
e
the right to appeal to the tribunal against appealable decisions, whether following review or otherwise, and
f
the duty of the tribunal to determine those appeals.
2
This Part also makes provision for disputes relating to appealable decisions to be settled by agreement.
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.