SCHEDULEAMENDMENTS TO PRIMARY LEGISLATION: TAX CREDITS
PART 2AMENDMENTS TO THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016
29
In section 129 of TCMA (penalty for inaccuracy in document given to WRA), in subsection (2)—
a
omit the “or” after paragraph (b);
b
at the end of paragraph (c) insert
, or
d
a false or inflated claim for a tax credit.