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.