# The Landfill Disposals Tax (Administration) (Wales) Regulations 2018, Paragraph 19


After section 84 of TCMA insert—
“Meaning of “prejudice to the assessment or collection of devolved tax”
84A. In this Part, references to prejudice to the assessment or collection of devolved tax include prejudice to the assessment or collection of any amount payable in respect of a tax credit.”

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Source: https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/19 (the official version)
Page: https://openlegislation.uk/landfill-disposals-tax-administration-wales-regulations-2018/schedule/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.