PART 10FINAL PROVISIONS

191Giving notices and other documents to WRA

(1)

This section applies where a provision of F1the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025, F2the Welsh Tax Acts, or of regulations made under them, requires or permits a person F3to make a tax return or to give a notice or other document to WRA (whether the expression “give” or any other expression is used) (but see subsection (4)).

F4(2)

The tax return, notice or other document must—

(a)

be in such form,

(b)

contain such information,

(c)

be accompanied by such other documents, and

(d)

be given in such manner,

as may be specified by WRA.

(3)

But subsection (2) is subject to any different provision made in or under F5the Welsh Tax Acts F6or the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025.

(4)

This section does not apply to any document given to WRA by the Welsh Ministers or the tribunal.