SCHEDULEAMENDMENTS TO PRIMARY LEGISLATION: TAX CREDITS
PART 2AMENDMENTS TO THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016
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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.