46. In section 183A of TCMA(1) (suspension of repayment pending further appeal), in subsection (1), in paragraph (a)—
(a)the words from “an amount” to “repaid by WRA,” become sub-paragraph (i);
(b)after that sub-paragraph insert
“or
(ii)an amount paid by a person in respect of a tax credit is to be repaid by WRA,”.
(1)
Section 183A was inserted by the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (“LTTA”), Schedule 23, paragraph 65.