[183A Suspension of repayment pending further appeal]

[183A  Suspension of repayment pending further appeal]

[(1)     This section applies where—

(a)     on an appeal against an appealable decision, the tribunal determines that—

[(i)]     an amount of devolved 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)

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