[(1) WRA must not take any action to recover a postponed amount during the postponement period.
(2) A postponed amount means—
(a) an amount of devolved tax specified in a postponement request (unless the request is a late request made in accordance with section 181C(2) or (4) or section 181D), or
(b) an amount of devolved tax in respect of which a postponement request is granted by WRA or the tribunal.
(3) In
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