SCHEDULEAMENDMENTS TO PRIMARY LEGISLATION: TAX CREDITS
PART 1AMENDMENTS TO THE LANDFILL DISPOSALS TAX (WALES) ACT 2017
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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)”.