11(1)  The Commissioners may postpone payment of the tax credit or element in any of the circumstances specified in paragraphs (2), (2A), (3) and (3A).

11(2)  The circumstances specified in this paragraph are where there is a pending determination of an appeal against a decision of the First-tier Tribunal, the appeal tribunal, the Upper Tribunal, the Northern Ireland Social Security Commissioner or a court relating to–

(a)the case in question; or

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