SCHEDULEAMENDMENTS TO PRIMARY LEGISLATION: TAX CREDITS
PART 2AMENDMENTS TO THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016
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1
Section 58 of TCMA7 (conditions for making WRA assessments) is amended as follows.
2
In subsection (1), in paragraph (a)—
a
for “three” substitute “four”;
b
for “and (3A)” substitute “, (3A) and (3B)”.
3
After subsection (3A) insert—
3B
The fourth case is where WRA has come to the view that a situation described in section 55A has arisen.