PART 3 E+W VISITOR LEVY

CHAPTER 2 E+W ACCOUNTING FOR, AND PAYMENT OF, THE LEVY

Returns E+W

39 Meaning of “accounting period”: quarterly returns E+W

(1) This section applies in relation to a VAP that decides or is required under section 37 to make quarterly returns.

(2) The accounting period is a calendar quarter, subject to subsection (3).

(3) Where the VAP commences leviable operations, the VAP’s first accounting period—

(a) begins on the date the VAP commences leviable operations, and

(b) ends with the end of the calendar quarter during which the accounting period began.

(4) In this section, “calendar quarter” means a period of 3 months ending with 31 March, 30 June, 30 September or 31 December.

Commencement Information

I1 S. 39 in force at 19.9.2025, see s. 67(1)