SCHEDULEAMENDMENTS TO PRIMARY LEGISLATION: TAX CREDITS

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

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1

Section 161 of TCMA (repayment interest on amounts payable by WRA) is amended as follows.

2

In subsection (2)—

a

omit the “or” after paragraph (a);

b

at the end of paragraph (b) insert

, or

c

an amount in respect of a tax credit.

3

In subsection (4), in paragraph (b), for “(2)(a) or (b)” substitute “(2)(a), (b) or (c)”.