# The Landfill Disposals Tax (Administration) (Wales) Regulations 2018, Paragraph 40


(1) Section 161 of TCMA (repayment interest on amounts payable by WRA) is amended as follows.
(2) In subsection (2)—
(a) omit the “or” after paragraph (a);
(b) at the end of paragraph (b) insert
“, or
(c) an amount in respect of a tax credit.”
(3) In subsection (4), in paragraph (b), for “(2)(a) or (b)” substitute “(2)(a), (b) or (c)”.

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Source: https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/40 (the official version)
Page: https://openlegislation.uk/landfill-disposals-tax-administration-wales-regulations-2018/schedule/paragraph-40
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.