# Tax Collection and Management (Wales) Act 2016, Section 183: Disposal of reviews and appeals in respect of information notices and notices under section 12 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025


(1) Where the conclusions of a review under section 176 affirm or vary a decision to issue an information notice or a requirement in such a notice, the person to whom the notice was issued must comply with the notice or requirement (as affirmed or varied) within such period as WRA may specify.
(2) Where the tribunal affirms or varies a decision to issue an information notice or include a requirement in such a notice, the person to whom the notice was issued must comply with the notice or requirement (as affirmed or varied)—
(a) within the period specified by the tribunal, or
(b) if the tribunal does not specify a period, within such period as WRA may specify.
(3) In this section, a reference to an information notice includes a reference to a notice under section 12 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00).

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Source: https://www.legislation.gov.uk/anaw/2016/6/section/183 (the official version)
Page: https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-183
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.