Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025

Supplementary

24 Registration of partnerships and unincorporated bodies

(1) This section applies where a VAP is two or more persons acting in partnership or as an unincorporated body.

(2) Where the VAP is registered in its business name and its membership changes, the persons that are members after the change continue to be registered in that name if at least one of them was a member before the change.

(3) A person that ceases to be a member of a partnership or unincorporated body is to be treated as continuing to be a member until—

(a) the date on which notice of the change in membership is given to WRA under section 9, or

(b) where the register is changed by WRA under section 11 to reflect the change in membership, the date on which WRA makes the change.

(4) Subsection (3) applies for the purposes of any enactment relating to the register under Part 2, but is subject to section 36(3) of the Partnership Act 1890 (c. 39) (liability of estate on death or bankruptcy).

25 Interpretation of Part

For the purposes of this Part—

(a) an appeal is finally determined when—

(i) it has been determined, and

(ii) there is no further possibility of the determination being varied or set aside (disregarding any power to grant permission to appeal out of time);

(b) a notice of the conclusions for a review is a notice issued under section 176(5), (6) or (7) of the Tax Collection and Management (Wales) Act 2016 (anaw 6) (carrying out of reviews);

(c) “penalty notice” has the meaning given in section 19(1)(b).‍

26 Registration: powers to make further or different provision

(1) The Welsh Ministers may by regulations make provision about the register and registration requirements, including (among other things) provision—

(a) about information that must or must not be included in the register;

(b) requiring or prohibiting the publication of information that is—

(i) contained in the register, and

(ii) of a kind specified in the regulations;

(c) exempting a person from the requirement to give notice under section 9(1) in relation to information of a kind specified in the regulations;

(d) about penalties under this Part, including provision—

(i) changing the amount of a penalty;

(ii) changing how a penalty is calculated;

(iii) about the procedure for assessing penalties;

(e) as to which decisions of WRA are, or are not, subject to review or appeal.

(2) Regulations under this section may amend—

(a) this Act;

(b) the Tax Collection and Management (Wales) Act 2016 (anaw 6),

and references in this section to “specified in the regulations” include a reference to “specified in an amendment made by the regulations”.

27 Amendment of the Tax Collection and Management (Wales) Act 2016 etc.

Part 1 of Schedule 2 makes amendments to the Tax Collection and Management (Wales) Act 2016, and to other Acts, related to this Part.