# The Landfill Disposals Tax (Administration) (Wales) Regulations 2018, Paragraph 28


(1) Section 128 of TCMA (time limit for assessment of penalties under Chapter 2) is amended as follows.
(2) In subsection (2)—
(a) omit the “or” after paragraph (a);
(b) at the end of paragraph (b) insert
“, or
(c) in the case of a failure to pay an amount payable in respect of a tax credit, the penalty date.”
(3) In subsection (3), after paragraph (b) insert—
“(c) in the case of a failure to pay an amount payable in respect of a tax credit, the end of the appeal period for the assessment of the amount in respect of which the penalty is assessed.”
(4) After subsection (4) insert—
“(4A) In subsection (2)(c), “penalty date” has the meaning given by section 123A(3).”
(5) In subsection (5) omit “(a) and (b)”.

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Source: https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/28 (the official version)
Page: https://openlegislation.uk/landfill-disposals-tax-administration-wales-regulations-2018/schedule/paragraph-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.