# The Landfill Disposals Tax (Administration) (Wales) Regulations 2018, Paragraph 34


In section 139 of TCMA (reduction in penalty under Chapter 3 for disclosure), in subsection (2) —
(a) omit the “or” after paragraph (b);
(b) after paragraph (c) insert—
“(d) an inaccuracy which is relevant to a person’s entitlement to a tax credit or liability to pay an amount in respect of a tax credit,
(e) a supply of false information, or withholding of information, which is relevant to a person’s entitlement to a tax credit or liability to pay an amount in respect of a tax credit, or
(f) a failure to disclose an under-assessment in respect of a person’s liability to pay an amount in respect of a tax credit.”

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Source: https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/34 (the official version)
Page: https://openlegislation.uk/landfill-disposals-tax-administration-wales-regulations-2018/schedule/paragraph-34
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.