Search Legislation

The Landfill Disposals Tax (Administration) (Wales) Regulations 2018

 Help about what version

What Version

 Help about opening options

Opening OptionsExpand opening options

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

10.  In section 44 of TCMA (scope of enquiry), in subsection (1)—

(a)omit the “or” after paragraph (a);

(b)after paragraph (b) insert—

(c)to the question whether the person who made the tax return is entitled to a tax credit claimed in the tax return, or

(d)to the amount of tax credit to which the person is entitled.

Back to top

Options/Help