[181B Postponement requests]

[181B  Postponement requests]

[(1)     This section applies where a person—

(a)     gives a notice of request to review an appealable decision, or

(b)     makes an appeal against such a decision.

(2)     If the person thinks that an excessive amount of devolved tax has been charged on the person in consequence of the decision, the person may make a request to WRA to postpone the recovery of the amount of devolved tax that the person thinks is excessive (and interest on that amount) (a “postponement request”).

(3)

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