# The Landfill Disposals Tax (Administration) (Wales) Regulations 2018, Paragraph 18


(1) Section 84 of TCMA (meaning of “tax position”) is amended as follows
(2) In subsection (1), in paragraph (b)—
(a) after “penalties”, in the first place it occurs, insert “tax credits”;
(b) after “penalties”, in the second place it occurs, insert “and amounts payable in respect of tax credits”.
(3) In paragraph (c) of that subsection, after “devolved tax” insert “or any amount in respect of a tax credit”.

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Source: https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/18 (the official version)
Page: https://openlegislation.uk/landfill-disposals-tax-administration-wales-regulations-2018/schedule/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.