The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 No. 101 (W. 25)

SCHEDULE AMENDMENTS TO PRIMARY LEGISLATION: TAX CREDITS

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

20.  In section 93 (power to obtain contact details for debtors), in subsection (2)—

(a) omit the “or” after paragraph (c);

(b) after paragraph (d) insert—

“(e) a payment in respect of a tax credit, or

(f) interest on a payment in respect of a tax credit,”.