# The Landfill Disposals Tax (Administration) (Wales) Regulations 2018, Paragraph 45


After section 181I insert—
“Application of this Chapter to amounts payable in respect of tax credit
181J. (1) This Chapter applies to the payment and recovery of amounts relating to tax credits—
(a) as if references to an amount of devolved tax (including amounts of landfill disposals tax) were references to an amount payable in respect of a tax credit,
(b) as if references to interest on an amount of devolved tax were references to interest on an amount payable in respect of a tax credit, and
(c) as if references to devolved tax being charged or chargeable on a person were references to an amount being payable by a person in respect of a tax credit.”

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Source: https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/45 (the official version)
Page: https://openlegislation.uk/landfill-disposals-tax-administration-wales-regulations-2018/schedule/paragraph-45
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.