OpenLegislation

Section 181I No further appeal or review of tribunal decisions relating to postponement requestsF1

(1)

In section 11(5) of TCEA (decisions excluded from right of appeal to Upper Tribunal ), after paragraph (cb) (as inserted by section 116(1) of this Act) insert—

“(cc)

any decision of the First-tier Tribunal under section 181E or 181F of that Act (appeals relating to postponement requests),”.

(2)

In section 13(8) of TCEA (decisions excluded from right of appeal to Court of Appeal etc.), after paragraph (bb) (as inserted by section 116(2) of this Act) insert—

“(bc)

any decision of the Upper Tribunal under section 181E or 181F of that Act (appeals relating to postponement requests),”.

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

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

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

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