# The Landfill Disposals Tax (Administration) (Wales) Regulations 2018, Paragraph 10


In section 44 of TCMA (scope of enquiry), in subsection (1)—
(a) omit the “or” after paragraph (a);
(b) after paragraph (b) insert—
“(c) to the question whether the person who made the tax return is entitled to a tax credit claimed in the tax return, or
(d) to the amount of tax credit to which the person is entitled.”

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Source: https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/10 (the official version)
Page: https://openlegislation.uk/landfill-disposals-tax-administration-wales-regulations-2018/schedule/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.