Tax Collection and Management (Wales) Act 2016 section 180

Making a late appeal

Section 180 explains how a taxpayer can make an appeal after the normal deadline has passed, provided the tribunal grants permission.

• Appeals can still be made after the standard 30-day deadline has expired.
• The tribunal must give its permission before a late appeal can proceed.
• The "relevant period" refers to the 30-day time limit set out in section 179.
• Without tribunal permission, an out-of-time appeal cannot be accepted.