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

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32.—(1) Section 135 of TCMA (potential lost revenue: normal rule) is amended as follows.

(2) In subsection (1), after “devolved tax” insert “or tax credit”.

(3) In subsection (2)—

(a)omit the “and” after paragraph (a);

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

and

(c)an amount which WRA would have been required to set off against a person’s liability to tax, or to pay to a person, had the inaccuracy or under-assessment not been corrected.

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