# The Landfill Disposals Tax (Administration) (Wales) Regulations 2018, Paragraph 6


In section 83 of LDTA (duties and liabilities of partnerships and unincorporated bodies), 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/6 (the official version)
Page: https://openlegislation.uk/landfill-disposals-tax-administration-wales-regulations-2018/schedule/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.