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

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.