PART 5

PENALTIES
CHAPTER 2

PENALTIES FOR FAILURE TO MAKE RETURNS OR PAY TAX OR AMOUNTS PAYABLE IN RESPECT OF TAX CREDITS

Penalty for failure to make devolved tax return

Penalty points and penalties for failures to make visitor levy returns

Penalty points and penalties: persons that have ceased to be a VAP
120G
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.
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
Word in s. 118 cross-heading inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 38
Ss. 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