SCHEDULEAMENDMENTS TO PRIMARY LEGISLATION: TAX CREDITS

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

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After section 84 of TCMA insert—

Meaning of “prejudice to the assessment or collection of devolved tax”84A

In this Part, references to prejudice to the assessment or collection of devolved tax include prejudice to the assessment or collection of any amount payable in respect of a tax credit.