# The Landfill Disposals Tax (Administration) (Wales) Regulations 2018, Paragraph 47


In section 192 of TCMA (interpretation), in subsection (2), insert at the appropriate place —
““tax credit” (“credyd treth”) means a tax credit under regulations made under section 54 of LDTA;”.

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Source: https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/47 (the official version)
Page: https://openlegislation.uk/landfill-disposals-tax-administration-wales-regulations-2018/schedule/paragraph-47
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.