183ASuspension 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—

  1. a

     the First-tier Tribunal;

  2. b

     the Upper Tribunal;

  3. c

     the relevant appellate court;

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