{
  "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-178",
  "json_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-178.json",
  "legislation": "anaw/2016/6",
  "legislation_title": "Tax Collection and Management (Wales) Act 2016",
  "legislation_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016",
  "path": "section/178",
  "kind": "section",
  "number": "178",
  "heading": "Making an appeal",
  "text": "(1) An appeal against an appealable decision must be made to the tribunal.\n(2) But a person may not make an appeal to the tribunal if subsection (3), (4) or (5) applies.\n(3) This subsection applies where—\n(a) the decision which the person wishes to appeal against is a decision of WRA to amend the person's tax return under section 45 while an enquiry is in progress, and\n(b) the enquiry has not yet been completed.\n(4) This subsection applies , subject to subsection (5A), where—\n(a) the person has given WRA notice of a request under section 173 for a review of the decision which the person wishes to appeal against, and\n(b) the period within which WRA must issue notice of the conclusions of the review under section 176(5) has not yet ended.\n(5) This subsection applies where the person—\n(a) has entered into a settlement agreement in relation to the decision which the person wishes to appeal against, and\n(b) has not given notice of withdrawal from the agreement under section 184(4).\n(5A) Where the decision which the person wishes to appeal against is a decision of WRA of a kind mentioned in section 172(2)(m), (n) or (o) (decisions relating to the register of visitor accommodation providers)—\n(a) subsection (4) does not apply, and\n(b) that person may not appeal against the decision unless—\n(i) that person has given WRA notice of a request under section 173 for a review of the decision,\n(ii) WRA is required or has decided to carry out a review of the decision, and\n(iii) the period within which WRA must issue notice of the conclusions of the review under section 176(5) or (as the case may be) (6) has ended.\n(6) This section does not prevent an appealable decision from being dealt with in accordance with section 184.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 178(4) inserted (1.10.2026 for specified purposes) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), ss. 23(2)(a), 67(2); S.I. 2025/1305, art. 2(j)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 178(5A) inserted (1.10.2026 for specified purposes) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), ss. 23(2)(b), 67(2); S.I. 2025/1305, art. 2(j)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 178 in force at 25.1.2018 by S.I. 2018/33, art. 2(i)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/anaw/2016/6/section/178",
    "retrieved_at": "2026-10-29T20:18:13.778220+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}