Chapter 3A PAYMENT AND RECOVERY OF WRA-collected TAX ETC SUBJECT TO REVIEW OR APPEALF1F2F3
England and Wales
- 181AReview or appeal not to affect requirement to pay
- 181BPostponement requests
- 181CTime limit for making a postponement request
- 181DLate postponement request
- 181EApplication for tribunal review of decision on a postponement request
- 181FVariation after postponement request granted
- 181GEffect of postponement
- 181HPostponement requests relating to further appeals
- 181INo further appeal or review of tribunal decisions relating to postponement requests
- 181JApplication of this Chapter to amounts payable in respect of tax credit
Annotations
Textual amendments
- F1
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. 3
- F2
Word in Act substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 21
- F3
Word 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
Notes on the whole Act
Textual amendments
- F1
Word in Act substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 21