SCHEDULEAMENDMENTS TO PRIMARY LEGISLATION: TAX CREDITS
PART 2AMENDMENTS TO THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016
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.