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

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This is the original version (as it was originally made).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

18.—(1) Section 84 of TCMA (meaning of “tax position”) is amended as follows

(2) In subsection (1), in paragraph (b)—

(a)after “penalties”, in the first place it occurs, insert “tax credits”;

(b)after “penalties”, in the second place it occurs, insert “and amounts payable in respect of tax credits”.

(3) In paragraph (c) of that subsection, after “devolved tax” insert “or any amount in respect of a tax credit”.

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