SCHEDULEAMENDMENTS TO PRIMARY LEGISLATION: TAX CREDITS
PART 2AMENDMENTS TO THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016
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1
Section 84 of TCMA (meaning of “tax position”) is amended as follows
2
In subsection (1), in paragraph (b)—
a
after “penalties”, in the first place it occurs, insert “tax credits”;
b
after “penalties”, in the second place it occurs, insert “and amounts payable in respect of tax credits”.
3
In paragraph (c) of that subsection, after “devolved tax” insert “or any amount in respect of a tax credit”.