(1)This section applies where a provision of [F1the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025,] [F2the Welsh Tax Acts, or of regulations made under them,] requires or permits a person [F3to make a tax return or] to give a notice or other document to WRA (whether the expression “give” or any other expression is used) (but see subsection (4)).
[F4(2)The tax return, notice or other document must—
(a)be in such form,
(b)contain such information,
(c)be accompanied by such other documents, and
(d)be given in such manner,
as may be specified by WRA.]
(3)But subsection (2) is subject to any different provision made in or under [F5the Welsh Tax Acts] [F6or the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025].
(4)This section does not apply to any document given to WRA by the Welsh Ministers or the tribunal.
Textual Amendments
F1Words in s. 191(1) inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 53(a)
F2Words in s. 191(1) substituted (25.1.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 69(a)(i); S.I. 2018/34, art. 2(b)(v)
F3Words in s. 191(1) inserted (25.1.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 69(a)(ii); S.I. 2018/34, art. 2(b)(v)
F4S. 191(2) substituted (25.1.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 69(b); S.I. 2018/34, art. 2(b)(v)
F5Words in s. 191(3) substituted (25.1.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 69(c); S.I. 2018/34, art. 2(b)(v)
F6Words in s. 191(3) inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 53(b)