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

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34.  In section 139 of TCMA (reduction in penalty under Chapter 3 for disclosure), in subsection (2) —

(a)omit the “or” after paragraph (b);

(b)after paragraph (c) insert—

(d)an inaccuracy which is relevant to a person’s entitlement to a tax credit or liability to pay an amount in respect of a tax credit,

(e)a supply of false information, or withholding of information, which is relevant to a person’s entitlement to a tax credit or liability to pay an amount in respect of a tax credit, or

(f)a failure to disclose an under-assessment in respect of a person’s liability to pay an amount in respect of a tax credit.

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