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

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29.  In section 129 of TCMA (penalty for inaccuracy in document given to WRA), in subsection (2)—

(a)omit the “or” after paragraph (b);

(b)at the end of paragraph (c) insert

, or

(d)a false or inflated claim for a tax credit.

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