[28ZB Appeals involving issues that arise on appeal in other cases]

[28ZB  Appeals involving issues that arise on appeal in other cases]

[(1) This section applies where—

(a) an appeal (“appeal A”) in relation to a decision falling within section 20(1) or (3), or an assessment [a calculation] falling within section 20(2), is made to [the First-tier Tribunal, or from the First-tier Tribunal to the Upper Tribunal]; and

[(a) an appeal (“appeal A”) in relation to a decision or the imposition of a requirement falling within section 20(1) is made to [the First-tier Tribunal, or from the First-tier Tribunal to the Upper Tribunal];]

(b) an appeal (“appeal B”) is pending against a decision given in a different case by [the Upper Tribunal] or a court.

(2) If the [Secretary of State] considers it possible that the result of appeal B will be such that, if it were already determined, it would affect the determination

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