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

22.  In section 117 of TCMA (overview of Part 5), in subsection (1), in paragraph (a), after “devolved tax” insert “or amounts payable in respect of tax credits”.