# The Landfill Disposals Tax (Administration) (Wales) Regulations 2018, Paragraph 5


In section 77 of LDTA (designation of group of companies), in subsection (8)—
(a) after paragraph (b) insert—
“(ba) an amount payable in respect of a tax credit;”;
(b) in paragraph (c), for “or (b)” substitute “, (b) or (ba)”.

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Source: https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/5 (the official version)
Page: https://openlegislation.uk/landfill-disposals-tax-administration-wales-regulations-2018/schedule/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.