{
  "url": "https://openlegislation.uk/landfill-disposals-tax-administration-wales-regulations-2018/schedule/paragraph-47",
  "json_url": "https://openlegislation.uk/landfill-disposals-tax-administration-wales-regulations-2018/schedule/paragraph-47.json",
  "legislation": "wsi/2018/101",
  "legislation_title": "The Landfill Disposals Tax (Administration) (Wales) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/landfill-disposals-tax-administration-wales-regulations-2018",
  "path": "schedule/paragraph/47",
  "kind": "paragraph",
  "number": "47",
  "heading": null,
  "text": "In section 192 of TCMA (interpretation), in subsection (2), insert at the appropriate place —\n““tax credit” (“credyd treth”) means a tax credit under regulations made under section 54 of LDTA;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 192 was amended by LTTA, Schedule 23, paragraph 70 and by LDTA, Schedule 4, paragraph 19."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/47",
    "retrieved_at": "2026-10-28T23:24:15.017039+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}