{
  "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-180",
  "json_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-180.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/180",
  "kind": "section",
  "number": "180",
  "heading": "Making a late appeal",
  "text": "(1) An appeal may be made to the tribunal after the relevant period if the tribunal gives permission.\n(2) In this section, “the relevant period” has the same meaning as in section 179.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 180 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/180",
    "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."
}