Paragraph 42

(1)

Section 169 of TCMA^f1 (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”.

Annotations

f1: Section 169 was amended by the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (“LTTA”), Schedule 23, paragraph 60.