# The Landfill Disposals Tax (Administration) (Wales) Regulations 2018, Paragraph 35


In section 141 of TCMA (assessment of penalties under Chapter 3), in subsection (1), in paragraph (c), for “or transaction” substitute “, transaction or claim for tax credit”.

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Source: https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/35 (the official version)
Page: https://openlegislation.uk/landfill-disposals-tax-administration-wales-regulations-2018/schedule/paragraph-35
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.