# The Landfill Disposals Tax (Administration) (Wales) Regulations 2018, Paragraph 21


In section 100 of TCMA (taxpayer notices following a tax return), in subsection (5)—
(a) omit the “or” after paragraph (b);
(b) after paragraph (c) insert—
“(d) an amount of tax credit to which the person is not entitled may have been claimed, or
(e) a claim for tax credit may be or have become excessive.”

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Source: https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/21 (the official version)
Page: https://openlegislation.uk/landfill-disposals-tax-administration-wales-regulations-2018/schedule/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.