Section 181F Variation after postponement request grantedF1

(1)

This section applies where—

(a)

a postponement request has been granted by WRA or the tribunal,

(b)

there is a subsequent change in circumstances, and

(c)

in consequence of that change, either WRA or the person who made the request thinks—

(i)

that the amount of F2WRA-collected tax in respect of which the request was granted should be varied;

(ii)

where the grant of the request is conditional on the provision of adequate security, that the condition should be varied.

(2)

Either party may seek the agreement of the other by issuing a notice to the other party specifying the proposed variation.

(3)

If an agreement is reached, WRA must issue a notice to the person confirming the variation.

(4)

The variation has effect from the date WRA issues the notice under subsection (3).

(5)

If no agreement is reached within the period of 21 days beginning with the date the notice is issued under subsection (2), either party may apply to the tribunal for a determination.

(6)

The tribunal may determine such an application by—

(a)

confirming the proposed variation,

(b)

refusing the proposed variation, or

(c)

making such other variation as the tribunal thinks appropriate.

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

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

Notes on Chapter 3A

Textual amendments

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