Search Legislation

Tax Collection and Management (Wales) Act 2016

Changes over time for: CHAPTER 2

 Help about opening options

Alternative versions:

Changes to legislation:

There are currently no known outstanding effects for the Tax Collection and Management (Wales) Act 2016, CHAPTER 2. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.

CHAPTER 2E+WREVIEWS

173Requesting a reviewE+W

(1)A request to review an appealable decision must be made by giving a notice (a “notice of request”) to WRA.

(2)A notice of request must set out the grounds for review.

(3)But a person may not give a notice of request if subsection (4), (5) or (6) applies.

(4)This subsection applies where—

(a)the decision which the person wishes WRA to review is a decision to amend the person's tax return under section 45 while an enquiry is in progress, and

(b)the enquiry has not yet been completed.

(5)This subsection applies where the person has appealed to the tribunal against the decision and the appeal has not been withdrawn.

(6)This subsection applies where the person—

(a)has entered into a settlement agreement in relation to the decision which the person wishes WRA to review, and

(b)has not given notice of withdrawal from the agreement under section 184(4).

(7)This section does not prevent an appealable decision from being dealt with in accordance with section 184.

Commencement Information

I1S. 173 in force at 25.1.2018 by S.I. 2018/33, art. 2(i)

174Time limit for requesting a reviewE+W

(1)Where a notice of request is given to WRA before the end of the relevant period, WRA must review the decision to which the notice relates.

(2)Subject to subsection (3), the relevant period is—

(a)where the request relates to a decision to amend the person's tax return under section 45 while an enquiry is in progress, the period of 30 days beginning with the day on which WRA issues a closure notice informing the person that the enquiry is completed;

(b)where the request relates to a decision of any other kind, the period of 30 days beginning with the day on which WRA issues the notice informing the person of the decision.

(3)Where the person—

(a)has entered into a settlement agreement in respect of the decision to which the request relates, but

(b)has subsequently given notice of withdrawal from the agreement under section 184(4),

the relevant period is the period of 30 days beginning with the day on which the notice of withdrawal is given.

Commencement Information

I2S. 174 in force at 25.1.2018 by S.I. 2018/33, art. 2(i)

175Late request for reviewE+W

(1)Where a person gives a notice of request to WRA after the relevant period—

(a)WRA may review the decision to which the notice relates, and

(b)must do so if it is satisfied that the person—

(i)had a reasonable excuse for not giving it during the relevant period, and

(ii)subsequently gave it to WRA without unreasonable delay.

(2)WRA must issue a notice to the person indicating whether or not it will review the decision.

(3)Where WRA issues a notice indicating that it will not review the decision, the person may apply to the tribunal for a direction requiring WRA to carry out the review.

(4)The tribunal may give such a direction, and must do so if it is satisfied that the applicant —

(a)had a reasonable excuse for not giving the notice of request to WRA during the relevant period,

(b)subsequently gave it to WRA without unreasonable delay, and then

(c)applied to the tribunal without unreasonable delay.

(5)In this section, “the relevant period” has the same meaning as in section 174.

Commencement Information

I3S. 175 in force at 25.1.2018 by S.I. 2018/33, art. 2(i)

176Carrying out a reviewE+W

(1)The nature and extent of the review are to be such as appear appropriate to WRA in the circumstances.

(2)For the purpose of subsection (1), WRA must, in particular, have regard to steps taken before the beginning of the review—

(a)by WRA in reaching the decision, and

(b)by any person in seeking to resolve disagreement about the decision.

(3)The review must take account of any representations made by the person who gave the notice of request at a stage which gives WRA a reasonable opportunity to consider them.

(4)The review may conclude that WRA's decision is to be—

(a)affirmed,

(b)varied, or

(c)cancelled.

(5)WRA must issue notice of the conclusions of the review to the person who gave the notice of request—

(a)within the period of 45 days beginning with the day on which WRA received the notice of request, or

(b)within such other period as WRA and the person may agree.

(6)But where the tribunal directs WRA to carry out a review, WRA must issue notice of the conclusions of the review—

(a)within the period of 45 days beginning with the day on which the tribunal gave the direction, or

(b)within such other period as WRA and the person may agree.

(7)If WRA fails to issue notice in accordance with subsection (5) or (6)—

(a)the review is deemed to have concluded that WRA's decision is to be upheld, and

(b)WRA must issue notice of that to the person who gave the notice of request.

Commencement Information

I4S. 176 in force at 25.1.2018 by S.I. 2018/33, art. 2(i)

177Effect of conclusions of reviewE+W

(1)Where WRA issues notice under section 176(5), (6) or (7) in relation to a review—

(a)the conclusions in the notice are to be treated as if the tribunal had determined an appeal against the decision to which the notice relates in the manner set out in the conclusions, but

(b)the conclusions are not to be treated as a decision of the tribunal for the purposes of sections 9 to 13 of the Tribunals, Courts and Enforcement Act 2007 (c. 15) (review of decisions and appeals against decisions).

(2)But subsection (1) does not apply if, or to the extent that—

(a)WRA and the person subsequently enter into a settlement agreement in relation to the decision to which the notice relates, or

(b)the tribunal subsequently determines an appeal made against the decision to which the notice relates.

Commencement Information

I5S. 177 in force at 25.1.2018 by S.I. 2018/33, art. 2(i)

Back to top

Options/Help

Print Options

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open The Whole Act without Schedules

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act without Schedules as a PDF

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area. The revised version is currently only available in English.

Original (As Enacted or Made) - English: The original English language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Original (As Enacted or Made) - Welsh:The original Welsh language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Notes

Text created by the Welsh Government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes accompany all Acts of the Welsh Parliament.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Timeline of Changes

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources