SCHEDULE AMENDMENTS TO PRIMARY LEGISLATION: TAX CREDITS

PART 2 AMENDMENTS TO THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016

33.  In section 136 of TCMA (potential lost revenue: multiple errors), in subsection (2)—

(a) for “or transaction”, in the first place it occurs, insert “, transaction or claim for tax credit”;

(b) for “or transaction, in the second place it occurs, insert “, transaction or claim for tax credit”.