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Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025
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The Tax Collection and Management (Wales) Act 2016 (anaw 6)
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4In section 18(1) (permitted disclosures)—
(a)omit “taxpayer”;
(b)after paragraph (j) insert—
“(k)the disclosure is of information acquired in connection with the functions of WRA under Part 2 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00), and it is made—
(i)to a principal council in connection with a function of the principal council, or
(ii)to the Welsh Ministers in connection with their functions under section 2 of the Development of Tourism Act 1969 (c. 51).”
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