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

Amendments to Part 10 of the 2016 Act

52 (1) Section 190 (issue of notices by WRA) is amended as follows.

(2) In subsection (1), after “a provision of” insert “the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00),”.

(3) In subsection (6)—

(a) in paragraph (a)—

(i) after “body corporate,” insert “either—

(i)”;

(ii) for “body;” substitute “body, or

(ii) where the most recent tax return made by the body to WRA contains an address purporting to be the body’s address, that address;”;

(b) in paragraph (b)—

(i) after “a partnership,” insert “either—

(i)”;

(ii) for “partnership;” substitute “partnership, or

(ii) where the most recent tax return made by the partnership to WRA contains an address purporting to be the partnership’s address, that address;”.