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

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38.  In section 158 of TCMA(1) (late payment interest: supplementary, in subsection (1), for “and 157A” substitute “, 157A and 157B”.

(1)

Section 158 was substituted by the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, Schedule 23, paragraph 58.

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