{
  "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-181",
  "json_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-181.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/181",
  "kind": "section",
  "number": "181",
  "heading": "Determining an appeal",
  "text": "(1) If an appeal against an appealable decision is made to the tribunal in accordance with section 179 or 180 (and not withdrawn), the tribunal must determine the appeal.\n(2) The tribunal may determine that the appealable decision is to be—\n(a) affirmed,\n(b) varied, or\n(c) cancelled.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 181 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/181",
    "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."
}