SCHEDULE AMENDMENTS TO PRIMARY LEGISLATION: TAX CREDITS

PART 1 AMENDMENTS TO THE LANDFILL DISPOSALS TAX (WALES) ACT 2017
6 In section 83 of LDTA (duties and liabilities of partnerships and unincorporated bodies), in subsection (8)—
(a) after paragraph (b) insert—

“(ba) an amount payable in respect of a tax credit;”

;
(b) in paragraph (c), for “or (b)” substitute “, (b) or (ba)”.