# The Landfill Disposals Tax (Administration) (Wales) Regulations 2018, Paragraph 41


In section 164 of TCMA (meaning of “relevant amount” in Part 7), after paragraph (d) insert—
“(e) an amount payable in respect of a tax credit;
(f) interest on an amount payable in respect of a tax credit.”

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Source: https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/41 (the official version)
Page: https://openlegislation.uk/landfill-disposals-tax-administration-wales-regulations-2018/schedule/paragraph-41
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.