OpenLegislation

Paragraph 30

Original text. Later amendments are not shown.

In section 132 of TCMAf1 (penalty for deliberate inaccuracy in document given to WRA by another person), 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.”

Annotations

Footnotes

f1

Section 132 was amended by the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (“LTTA”), Schedule 23, paragraph 49.