# The Landfill Disposals Tax (Administration) (Wales) Regulations 2018, Paragraph 29


In section 129 of TCMA (penalty for inaccuracy in document given to WRA), in subsection (2)—
(a) omit the “or” after paragraph (b);
(b) at the end of paragraph (c) insert
“, or
(d) a false or inflated claim for a tax credit.”

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Source: https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/29 (the official version)
Page: https://openlegislation.uk/landfill-disposals-tax-administration-wales-regulations-2018/schedule/paragraph-29
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.