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

21.  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.”