# The Landfill Disposals Tax (Administration) (Wales) Regulations 2018, Paragraph 32


(1) Section 135 of TCMA (potential lost revenue: normal rule) is amended as follows.
(2) In subsection (1), after “devolved tax” insert “or tax credit”.
(3) In subsection (2)—
(a) omit the “and” after paragraph (a);
(b) at the end of paragraph (b) insert
“and
(c) an amount which WRA would have been required to set off against a person’s liability to tax, or to pay to a person, had the inaccuracy or under-assessment not been corrected.”

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Source: https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/32 (the official version)
Page: https://openlegislation.uk/landfill-disposals-tax-administration-wales-regulations-2018/schedule/paragraph-32
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.