{
  "url": "https://openlegislation.uk/landfill-disposals-tax-administration-wales-regulations-2018/schedule/paragraph-40",
  "json_url": "https://openlegislation.uk/landfill-disposals-tax-administration-wales-regulations-2018/schedule/paragraph-40.json",
  "legislation": "wsi/2018/101",
  "legislation_title": "The Landfill Disposals Tax (Administration) (Wales) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/landfill-disposals-tax-administration-wales-regulations-2018",
  "path": "schedule/paragraph/40",
  "kind": "paragraph",
  "number": "40",
  "heading": null,
  "text": "(1) Section 161 of TCMA (repayment interest on amounts payable by WRA) is amended as follows.\n(2) In subsection (2)—\n(a) omit the “or” after paragraph (a);\n(b) at the end of paragraph (b) insert\n“, or\n(c) an amount in respect of a tax credit.”\n(3) In subsection (4), in paragraph (b), for “(2)(a) or (b)” substitute “(2)(a), (b) or (c)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/40",
    "retrieved_at": "2026-10-28T23:24:15.017039+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}