Tax Collection and Management (Wales) Act 2016 section 47

Withdrawal of referral

Section 47 confirms that a referral of a question to the tribunal during an enquiry can be withdrawn by either party.

• During a WRA enquiry, questions may be referred to the tribunal for determination under section 46.
• Either the Welsh Revenue Authority (WRA) or the taxpayer who made the tax return can withdraw such a referral.
• Withdrawal can be initiated by either party at any point after the referral has been made.
• This provides flexibility for both sides if the question becomes resolved or the referral is no longer needed.