Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017

65 After section 183 insert—

“183A Suspension of repayment pending further appeal

(1) This section applies where—

(a) on an appeal against an appealable decision, the tribunal determines that an amount of devolved tax paid by a person is to be repaid by WRA, and

(b) WRA applies under section 11(4) or 13(4) of TCEA for permission to make a further appeal.

(2) When applying for permission WRA may request the tribunal’s permission to postpone repayment of the amount until—

(a) the further appeal is determined, or

(b) WRA obtains adequate security for the amount.

(3) The relevant tribunal or court must grant WRA’s request if it—

(a) gives permission for the further appeal to proceed, and

(b) thinks that granting the request is necessary to protect the revenue.

(4) If permission to make a further appeal is not given—

(a) by the First-tier Tribunal on an application under section 11(4)(a) of TCEA, or

(b) by the Upper Tribunal on an application under section 13(4)(a) of that Act,

the fact that WRA made a request under subsection (2) when making the application for permission does not prevent WRA from making another request under that subsection if WRA applies for permission to make a further appeal under section 11(4)(b) or 13(4)(b) of TCEA.

(5) But otherwise, the decision of the relevant tribunal or court on a request under subsection (2) is final.

(6) In this section—

• “relevant tribunal or court” (“tribiwnlys neu lys berthnasol”) means whichever of the following WRA applies to for permission to make a further appeal—

  (a)

  the First-tier Tribunal;

  (b)

  the Upper Tribunal;

  (c)

  the relevant appellate court;

• “relevant appellate court” (“llys apeliadol perthnasol”) means the court specified as such under section 13(11) of TCEA.”