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Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025
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Changes to legislation:
Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025, Section 56 is up to date with all changes known to be in force on or before 17 January 2026. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to Section 56:
- s. 56(1)-(6) coming into force by S.I. 2025/1305 art. 2(p)
- s. 56(7) coming into force by S.I. 2025/1305 art. 3(p)
56Duties and liabilities of partnerships and unincorporated bodiesE+W
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Nodiadau Esboniadol
(1)Where anything required or permitted to be done under an enactment relating to the register under Part 2 or the levy is to be done by or in relation to persons carrying on business in partnership, it must be done by or in relation to every person who is a partner at the time when it is done or required to be done.
(2)But anything that is required or permitted to be done by every partner may instead be done by any of them; and if the partnership’s principal place of business is in Scotland, it may also be done by any other person authorised by the partnership.
(3)Where anything required or permitted to be done under an enactment relating to the register under Part 2 or the levy is to be done by or in relation to persons carrying on business as an unincorporated body, it must be done by or in relation to every person who is a managing member of the body at the time when it is done or required to be done.
(4)But anything that is required or permitted to be done by every managing member of the body may instead be done by any of them.
(5)A liability to pay a relevant amount as a result of anything done or omitted to be done by persons carrying on business in partnership or as an unincorporated body is a joint and several liability of every person who is a member of the partnership or body at the time when the thing is done or omitted to be done.
(6)But where—
(a)persons carry on a relevant business in partnership or as an unincorporated body, and
(b)a person is a member of the partnership or body for only part of an accounting period,
the person’s personal liability for levy chargeable in respect of the accounting period is the proportion of the liability relating to the business of the partnership or body that is just and reasonable in the circumstances.
(7)In this section, “relevant amount” means—
(a)a penalty under Part 2;
(b)an amount of levy;
(c)a penalty under an enactment relating to the levy;
(d)interest on an amount within paragraph (b) or (c).
Commencement Information
I1S. 56 in force at 19.9.2025 for specified purposes, see s. 67(1)(2)
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