[(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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