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Chapter 3A PAYMENT AND RECOVERY OF WRA-collected TAX ETC SUBJECT TO REVIEW OR APPEALF1F2F3

England and Wales

  1. 181AReview or appeal not to affect requirement to pay
  2. 181BPostponement requests
  3. 181CTime limit for making a postponement request
  4. 181DLate postponement request
  5. 181EApplication for tribunal review of decision on a postponement request
  6. 181FVariation after postponement request granted
  7. 181GEffect of postponement
  8. 181HPostponement requests relating to further appeals
  9. 181INo further appeal or review of tribunal decisions relating to postponement requests
  10. 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