Paragraph 46

In section 183A of TCMA^f1 (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,”.

Annotations

f1: Section 183A was inserted by the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (“LTTA”), Schedule 23, paragraph 65.