[(1) Where a person makes (in accordance with TCEA) a further appeal against the tribunal's determination of an appeal against an appealable decision, sections 181B, 181C, 181E, 181F and 181G apply to the further appeal as they apply to an appeal, but as if the following modifications were made.
(2) Section 181B has effect as if for subsections (3), (4) and (5), there were substituted—
“(3) A postponement request must specify—
(a) the amount of devolved tax in respect of which the request is made,
(b) the reasons why the person making the request thinks the amount is excessive, and
(c) the reasons why the person thinks that recovery
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