The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 No. 101 (W. 25)

SCHEDULE AMENDMENTS TO PRIMARY LEGISLATION: TAX CREDITS

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

17.  In section 81D of TCMA(1) (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.”

(1)

Section 81D was inserted by section 66 of the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017.