PART 8

REVIEWS AND APPEALS
CHAPTER 4

MISCELLANEOUS AND SUPPLEMENTARY

Consequences of reviews and appeals

Suspension of repayment pending further appeal
183A
1
This section applies where—
a
on an appeal against an appealable decision, the tribunal determines that
i
an amount of
WRA-collected
tax paid by a person is to be repaid by WRA,
or
ii
an amount paid by a person in respect of a tax credit 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. the First-tier Tribunal;
  2. the Upper Tribunal;
  3. the relevant appellate court;
- “
"relevant appellate court”
” (“
"llys apeliadol perthnasol
”") means the court specified as such under section 13(11) of TCEA.
S. 183A inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 65; S.I. 2018/34, art. 3
Words in s. 183A(1)(a) renumbered as s. 183A(1)(a)(i) (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 46(a)
S. 183A(1)(a)(ii) and word inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 46(b)
Word in Act substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 21