SCHEDULEAMENDMENTS TO PRIMARY LEGISLATION: TAX CREDITS

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

20

In section 93 (power to obtain contact details for debtors), in subsection (2)—

a

omit the “or” after paragraph (c);

b

after paragraph (d) insert—

e

a payment in respect of a tax credit, or

f

interest on a payment in respect of a tax credit,