PART 3 E+W VISITOR LEVY

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

Persons that have ceased to be visitor accommodation providers E+W

41 Persons that have ceased to be a VAP: duties under this Chapter E+W

(1) A person that—

(a) has ceased to be a VAP, and

(b) immediately before ceasing to be a VAP was subject to a duty under this Chapter,

must comply with that duty.

(2) For as long as a person mentioned in subsection (1) remains subject to the duty in question, this Chapter, section 52 and Chapter 1 of Part 4 apply in relation to that person as if that person were a VAP.

(3) Where a person mentioned in subsection (1) subsequently becomes a VAP, subsections (1) and (2) cease to apply in relation to that person; but the person remains subject to a duty—

(a) the person was subject to by virtue of subsection (1), and

(b) that the person has not yet complied with.

Commencement Information

I1 S. 41 in force at 19.9.2025, see s. 67(1)