# The Landfill Disposals Tax (Administration) (Wales) Regulations 2018, Paragraph 15


(1) Section 58 of TCMA (conditions for making WRA assessments) is amended as follows.
(2) In subsection (1), in paragraph (a)—
(a) for “three” substitute “four”;
(b) for “and (3A)” substitute “, (3A) and (3B)”.
(3) After subsection (3A) insert—
“(3B) The fourth case is where WRA has come to the view that a situation described in section 55A has arisen.”

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Source: https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/15 (the official version)
Page: https://openlegislation.uk/landfill-disposals-tax-administration-wales-regulations-2018/schedule/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.