# The Landfill Disposals Tax (Administration) (Wales) Regulations 2018, Paragraph 46


In section 183A of TCMA (suspension of repayment pending further appeal), in subsection (1), in paragraph (a)—
(a) the words from “an amount” to “repaid by WRA,” become sub-paragraph (i);
(b) after that sub-paragraph insert
“or
(ii) an amount paid by a person in respect of a tax credit is to be repaid by WRA,”.

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Source: https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/46 (the official version)
Page: https://openlegislation.uk/landfill-disposals-tax-administration-wales-regulations-2018/schedule/paragraph-46
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.