# The Landfill Disposals Tax (Administration) (Wales) Regulations 2018, Paragraph 2


In section 37 of LDTA (cancellation of registration), in subsection (4)—
(a) the words from “all of the tax that the person is required to pay” to the end become paragraph (a);
(b) at the end of that paragraph insert
“, and
(b) all of the tax credit to which the person is entitled and which the person has claimed—
(i) has been set off against an amount of tax that the person would otherwise be required to pay, or
(ii) has been paid to the person.”

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Source: https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/2 (the official version)
Page: https://openlegislation.uk/landfill-disposals-tax-administration-wales-regulations-2018/schedule/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.