Search Legislation

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

 Help about what version

What Version

 Help about opening options

Opening OptionsExpand opening options

Status:

This is the original version (as it was originally made).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

46.  In section 183A of TCMA(1) (suspension of repayment pending further appeal), in subsection (1), in paragraph (a)—

(a)the words from “an amount” to “repaid by WRA,” become sub-paragraph (i);

(b)after that sub-paragraph insert

or

(ii)an amount paid by a person in respect of a tax credit is to be repaid by WRA,.

(1)

Section 183A was inserted by the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (“LTTA”), Schedule 23, paragraph 65.

Back to top

Options/Help