PART 8REVIEWS AND APPEALS
F1CHAPTER 3APAYMENT AND RECOVERY OF DEVOLVED TAX ETC SUBJECT TO REVIEW OR APPEAL
181EApplication for tribunal review of decision on a postponement request
(1)
A person who makes a postponement request may, within the period of 30 days beginning with the date WRA issues the notice of its decision on the request, apply to the tribunal for a review of WRA's decision.
(2)
The tribunal may determine that WRA's decision is to be—
(a)
affirmed,
(b)
cancelled, or
(c)
replaced by another decision that WRA could have made.