Tax Collection and Management (Wales) Act 2016 section 183

Disposal of reviews and appeals in respect of information notices

Section 183 sets out what happens when a review or tribunal appeal upholds or changes a decision to issue an information notice, and the timeframes within which the recipient must then comply.

• If an internal review by WRA affirms or varies an information notice (or a requirement within it), the recipient must comply within a period specified by WRA.
• If a tribunal affirms or varies an information notice, the recipient must comply within the period the tribunal specifies.
• Where the tribunal does not specify a compliance period, WRA will set the deadline instead.
• In all cases, the obligation to comply relates to the notice or requirement as affirmed or varied — not necessarily the original version.

---