PART 2REGISTER OF VISITOR ACCOMMODATION PROVIDERS

Supplementary

25Interpretation 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).‍