Section 173 Requesting a reviewI1

(1)

A request to review an appealable decision must be made by giving a notice (a “notice of request”) to WRA.

(2)

A notice of request must set out the grounds for review.

(3)

But a person may not give a notice of request if subsection (4), (5) or (6) applies.

(4)

This subsection applies where—

(a)

the decision which the person wishes WRA to review is a decision to amend the person's tax return under section 45 while an enquiry is in progress, and

(b)

the enquiry has not yet been completed.

(5)

This subsection applies where the person has appealed to the tribunal against the decision and the appeal has not been withdrawn.

(6)

This subsection applies where the person—

(a)

has entered into a settlement agreement in relation to the decision which the person wishes WRA to review, and

(b)

has not given notice of withdrawal from the agreement under section 184(4).

(7)

This section does not prevent an appealable decision from being dealt with in accordance with section 184.

Annotations

Commencement

I1: S. 173 in force at 25.1.2018 by S.I. 2018/33, art. 2(i)

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