SCHEDULEAMENDMENTS TO PRIMARY LEGISLATION: TAX CREDITS

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

30

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.