[F1120DChanging frequency of filing of returns when provider has penalty pointE+W
This section has no associated Explanatory Notes
A VAP that has one or more unexpired penalty points may not change the frequency with which they make visitor levy returns (as to which, see section 37 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00)).]
Textual Amendments
F1Ss. 120A-120H and cross-heading inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 42