Section 84A Meaning of “prejudice to the assessment or collection of WRA-collected tax”F1F2
In this Part, references to prejudice to the assessment or collection of WRA-collected tax include prejudice to the assessment or collection of any amount payable in respect of a tax credit.
Annotations
Textual amendments
- F1
S. 84A inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 19
- F2
Word in Act substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 21
Notes on the whole Act
Textual amendments
- F1
Word in Act substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 21