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The Landfill Disposals Tax (Administration) (Wales) Regulations 2018
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47. In section 192 of TCMA(1) (interpretation), in subsection (2), insert at the appropriate place —
““tax credit” (“credyd treth”) means a tax credit under regulations made under section 54 of LDTA;”.
(1)
Section 192 was amended by LTTA, Schedule 23, paragraph 70 and by LDTA, Schedule 4, paragraph 19.
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