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

120G Penalty points and penalties: persons that have ceased to be a VAP E+W

(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.]