PART 3

VISITOR LEVY
CHAPTER 2

ACCOUNTING FOR, AND PAYMENT OF, THE LEVY

Persons that have ceased to be visitor accommodation providers

Persons that have ceased to be a VAP: duties under this Chapter
41
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.
S. 41 in force at 19.9.2025, see s. 67(1)