PART 8REVIEWS AND APPEALS
CHAPTER 4MISCELLANEOUS AND SUPPLEMENTARY
Consequences of reviews and appeals
183AF1Suspension of repayment pending further appeal
1
This section applies where—
a
on an appeal against an appealable decision, the tribunal determines that
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) of TCEA for permission to make a further appeal.
2
When applying for permission WRA may request the tribunal's permission to postpone repayment of the amount until—
a
the further appeal is determined, or
b
WRA obtains adequate security for the amount.
3
The relevant tribunal or court must grant WRA's request if it—
a
gives permission for the further appeal to proceed, and
b
thinks that granting the request is necessary to protect the revenue.
4
If permission to make a further appeal is not given—
a
by the First-tier Tribunal on an application under section 11(4)(a) of TCEA, or
b
by the Upper Tribunal on an application under section 13(4)(a) of that Act,
the fact that WRA made a request under subsection (2) when making the application for permission does not prevent WRA from making another request under that subsection if WRA applies for permission to make a further appeal under section 11(4)(b) or 13(4)(b) of TCEA.
5
But otherwise, the decision of the relevant tribunal or court on a request under subsection (2) is final.
6
In this section—
“"relevant tribunal or court”” (“"tribiwnlys neu lys berthnasol”") means whichever of the following WRA applies to for permission to make a further appeal—
- a
the First-tier Tribunal;
- b
the Upper Tribunal;
- c
the relevant appellate court;
- a
“"relevant appellate court”” (“"llys apeliadol perthnasol”") means the court specified as such under section 13(11) of TCEA.