SCHEDULEAMENDMENTS TO PRIMARY LEGISLATION: TAX CREDITS
PART 2AMENDMENTS TO THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016
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In section 100 of TCMA (taxpayer notices following a tax return), in subsection (5)—
a
omit the “or” after paragraph (b);
b
after paragraph (c) insert—
d
an amount of tax credit to which the person is not entitled may have been claimed, or
e
a claim for tax credit may be or have become excessive.