SCHEDULEAMENDMENTS TO PRIMARY LEGISLATION: TAX CREDITS

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

17

In section 81D of TCMA9 (definitions relating to the general anti-avoidance rule), in the definition of “tax advantage”—

a

omit the “and” after paragraph (d);

b

at the end of paragraph (e) insert

, and

f

tax credit or increased tax credit.