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The Landfill Disposals Tax (Administration) (Wales) Regulations 2018
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10. In section 44 of TCMA (scope of enquiry), in subsection (1)—
(a)omit the “or” after paragraph (a);
(b)after paragraph (b) insert—
“(c)to the question whether the person who made the tax return is entitled to a tax credit claimed in the tax return, or
(d)to the amount of tax credit to which the person is entitled.”
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