30. In section 132 of TCMA(1) (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.”
(1)
Section 132 was amended by the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (“LTTA”), Schedule 23, paragraph 49.