PART 5PENALTIES
CHAPTER 2PENALTIES FOR FAILURE TO MAKE RETURNS OR PAY TAX OR AMOUNTS PAYABLE IN RESPECT OF TAX CREDITS
Penalty for failure to make devolved tax return
F1Penalty points and penalties for failures to make visitor levy returns
120GPenalty points and penalties: persons that have ceased to be a VAP
(1)
In sections 117A(2), 120A, 120E and 120F, references to a “visitor accommodation provider” (or a “VAP”) include a person that, by virtue of section 41 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00), is subject to a requirement to make a visitor levy return.
(2)
In sections 120B to 120D, references to a “VAP” include a person that has ceased to be a VAP.