SCHEDULEAMENDMENTS TO PRIMARY LEGISLATION: TAX CREDITS
PART 2AMENDMENTS TO THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016
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In section 132 of TCMA15 (penalty for deliberate inaccuracy in document given to WRA by another person), 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.