{
  "url": "https://openlegislation.uk/landfill-disposals-tax-administration-wales-regulations-2018/schedule/paragraph-21",
  "json_url": "https://openlegislation.uk/landfill-disposals-tax-administration-wales-regulations-2018/schedule/paragraph-21.json",
  "legislation": "wsi/2018/101",
  "legislation_title": "The Landfill Disposals Tax (Administration) (Wales) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/landfill-disposals-tax-administration-wales-regulations-2018",
  "path": "schedule/paragraph/21",
  "kind": "paragraph",
  "number": "21",
  "heading": null,
  "text": "In section 100 of TCMA (taxpayer notices following a tax return), in subsection (5)—\n(a) omit the “or” after paragraph (b);\n(b) after paragraph (c) insert—\n“(d) an amount of tax credit to which the person is not entitled may have been claimed, or\n(e) a claim for tax credit may be or have become excessive.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/21",
    "retrieved_at": "2026-10-28T23:24:15.017039+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}