# The Landfill Disposals Tax (Administration) (Wales) Regulations 2018, Paragraph 30


In section 132 of TCMA (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.”

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Source: https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/30 (the official version)
Page: https://openlegislation.uk/landfill-disposals-tax-administration-wales-regulations-2018/schedule/paragraph-30
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.