PART 5 E+W PENALTIES

CHAPTER 2 E+W PENALTIES FOR FAILURE TO MAKE RETURNS OR PAY TAX [F1 OR AMOUNTS PAYABLE IN RESPECT OF TAX CREDITS]

Textual Amendments

F1 Words in Pt. 5 Ch. 2 heading inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 23

[F2 Penalty points and penalties for failures to make visitor levy returns E+W

Textual Amendments

F2 Ss. 120A-120H and cross-headings inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 42

120C Expiry of penalty points E+W

(1) A penalty point awarded to a VAP in relation to a failure to make an annual visitor levy return expires at the end of the period of 24 months beginning with the filing date of the return to which the penalty point relates.

(2) A penalty point awarded to a VAP in relation to a failure to make a quarterly visitor levy return expires at the end of the period of 12 months beginning with the filing date of the return to which the penalty point relates.]