# The Landfill Disposals Tax (Administration) (Wales) Regulations 2018, Paragraph 42


(1) Section 169 of TCMA (proceedings in magistrates’ court) is amended as follows.
(2) In subsection (4)—
(a) after “a penalty” insert “or an amount payable in respect of a tax credit”;
(b) for “or penalty” substitute “, penalty or other amount”.
(3) In subsection (5)—
(a) after “a penalty” insert “or on an amount payable in respect of a tax credit”;
(b) for “or penalty” substitute “, penalty or other amount”.

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Source: https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/42 (the official version)
Page: https://openlegislation.uk/landfill-disposals-tax-administration-wales-regulations-2018/schedule/paragraph-42
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.