Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025

• (b) about duties, liabilities and entitlements relating to the register under Part 2 or the levy where a person has died, become incapacitated or become subject to an insolvency procedure, or has otherwise ceased to exist;

• (c) that applies whether or not anyone else carries on a person’s relevant business after the person dies, becomes incapacitated or becomes subject to an insolvency procedure, or otherwise ceases to exist;

• (d) about the removal of a person from the register under Part 2;

• (e) for—

• (i) penalties in respect of failures to comply with the regulations, or with requirements imposed on persons other than WRA by section 58;

• (ii) either or both of reviews and appeals.

Power to make provision about transfers of businesses as going concerns

60

• (1) The Welsh Ministers may by regulations make provision for securing continuity in the application of any enactment relating to the register under Part 2 or the levy where a relevant business is transferred from one person to another as a going concern.

• (2) Regulations under subsection (1) may (among other things) make provision—

• (a) requiring WRA to be notified of the transfer;

• (b) for any liability or duty of the transferor relating to the register under Part 2 or the levy to become a liability or duty of the transferee;

• (c) for any entitlement of the transferor to the discharge or repayment of an amount of levy, whether arising before or after the transfer, to become an entitlement of the transferee;

• (d) for anything done before the transfer by or in relation to the transferor to be treated for the purposes of the register under Part 2 or the levy as having been done by or in relation to the transferee;

• (e) about duties to keep and preserve records.

• (3) The regulations may make provision that applies subject to conditions, and may in particular—

• (a) provide that the application to a transferor and transferee of any provision made under subsection (2)(b) to (e) requires the approval of WRA;

• (b) make provision about the making and determination of applications for approval.

• (4) The regulations may make provision for—

• (a) penalties in respect of failures to comply with the regulations;

• (b) either or both of reviews and appeals.

• (5) The regulations may amend or apply (with or without modifications) any enactment relating to the register under Part 2 or the levy (including this Act).

CHAPTER 2 — MISCELLANEOUS

Guidance issued by the Welsh Ministers

61

• (1) The Welsh Ministers may issue guidance on this Act and any regulations made under this Act, but before issuing any such guidance the Welsh Ministers must consult such persons as they consider appropriate.

• (2) A principal council must, in the exercise of functions under Part 3 (including when considering whether to exercise a function under that Part), have regard to guidance issued by the Welsh Ministers under this section.

Power to extend Act to berths and moorings

62

The Welsh Ministers may by regulations amend this Act, and the Tax Collection and Management (Wales) Act 2016 (anaw 6), so that either or both of Parts 2 and 3 of this Act apply or are replicated, with or without modifications, in respect of berths and moorings provided for vessels.

Review of operation and effect of Act

63

• (1) The Welsh Ministers must—

• (a) carry out a review of the operation and effect of this Act, and

• (b) publish, in such manner as they consider appropriate, a report of the review.

• (2) The review under subsection (1) must be completed before the end of the period of 5 years beginning with the day on which Part 2 of this Act comes fully into force.

• (3) The Welsh Ministers must also—

• (a) carry out subsequent reviews of the operation and effect of this Act, and

• (b) publish, in such manner as they consider appropriate, a report of each subsequent review.

• (4) The first review under subsection (3) must be completed before the end of the period of 5 years beginning with the day on which the report of the review under subsection (1) was published.

• (5) Subsequent reviews under subsection (3) must be completed before the end of the period of 5 years beginning with the day on which the previous report was published.

• (6) The Welsh Ministers may direct WRA to assist in carrying out a review under this section; and WRA must comply with a direction under this subsection.

CHAPTER 3 — GENERAL

Power to make consequential, transitional etc. provision

64

• (1) The Welsh Ministers may by regulations—

• (a) make provision that is incidental or supplementary to, or consequential on, any provision of this Act;

• (b) make transitional or saving provision in connection with any provision of this Act.

• (2) Regulations under subsection (1) may amend, modify, repeal or revoke any enactment (whenever enacted or made, and including any provision of this Act).

Regulations under this Act

65

• (1) A power to make regulations under this Act is exercisable by statutory instrument.

• (2) A power to make regulations under this Act includes power—

• (a) to make different provision for different purposes or different areas;

• (b) to make incidental, supplementary, consequential, transitional or saving provision.

• (3) The provision that may be made by virtue of subsection (2)(b) includes provision that amends, modifies, repeals or revokes any enactment (whenever enacted or made, and including any provision of this Act).

• (4) A statutory instrument containing any of the following may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, Senedd Cymru—

• (a) regulations under section 2(5);

• (b) regulations under section 5(2);

• (c) regulations under section 26(1);

• (d) regulations under section 29(5);

• (e) regulations under section 29(6);

• (f) regulations under section 31(6);

• (g) regulations under section 32(2);

• (h) regulations under section 33(3);

• (i) regulations under section 34(1);

• (j) regulations under section 35(8);

• (k) regulations under section 37(3);

• (l) regulations under section 45(5);

• (m) regulations under section 53(1);

• (n) regulations under section 54(2);

• (o) regulations under section 57;

• (p) regulations under section 59(1);

• (q) regulations under section 60(1);

• (r) regulations under section 62;

• (s) regulations under section 64(1), where the regulations amend, modify or repeal an enactment contained in primary legislation (including any provision of this Act).

• (5) Any other statutory instrument containing regulations under this Act is subject to annulment in pursuance of a resolution of Senedd Cymru.

• (6) In this section, “primary legislation” means the following—

• (a) an Act of Senedd Cymru;

• (b) an Assembly Measure;

• (c) an Act of the Parliament of the United Kingdom.

Interpretation

66

• (1) In this Act—

• “night” (“noson”) means a period starting on one day and ending on the next day;

• “overnight stay in visitor accommodation” (“arhosiad dros nos mewn llety ymwelwyr”) is to be interpreted in accordance with section 29;

• “partnership” (“partneriaeth”) means— a partnership within the Partnership Act 1890 (c. 39), a limited partnership registered under the Limited Partnerships Act 1907 (c. 24), or a partnership or entity of a similar character formed under the law of a country or territory outside the United Kingdom;

• “principal council” (“prif gyngor”) means a council for a county or a county borough in Wales;

• “provide” (“darparu”), in relation to the provision of visitor accommodation, is to be interpreted in accordance with section 3;

• “return” (“ffurflen”) means a return of the kind mentioned in section 36;

• “vessel” (“llestr”) means a ship, boat, raft, or other apparatus constructed or adapted for floating on water, designed or adapted for human habitation;

• “visitor accommodation” (“llety ymwelwyr”) has the meaning given by section 2;

• “visitor accommodation provider” (“darparwr llety ymwelwyr”) and “VAP” (“DLlY”) are to be interpreted in accordance with section 3;

• “WRA” (“ACC”) means the Welsh Revenue Authority.

• (2) For the purposes of this Act, the managing members of an unincorporated body are—

• (a) each member of the unincorporated body holding office as president, chair, treasurer, secretary or any similar office;

• (b) if there is no such office, each member holding office as a member of a committee by which the affairs of the body are managed;

• (c) if there is no such office or committee, each member of the body.

• (3) Where this Act imposes a duty on a principal council to publish a decision, report or other document other than a notice, the decision, report or other document must be—

• (a) published—

• (i) on the principal council’s website, and

• (ii) in such other manner as the principal council considers appropriate;

• (b) made available for inspection (without charge) at the offices of the principal council for at least 12 months after it is first published.

Coming into force

67

• (1) This Part, subject to subsection (2), and Parts 1 and 3 (including Part 2 of Schedule 2) come into force on the day after the day this Act receives Royal Assent.

• (2) Part 2 (including Part 1 of Schedule 2), and‍ Chapter 1 of this Part as it applies in relation to the register under Part 2, come into force on a day appointed by the Welsh Ministers in an order made by statutory instrument.

• (3) An order under subsection (2) may make—

• (a) transitional, transitory or savings provision in connection with the coming into force of a provision by virtue of that subsection;

• (b) different provision for different areas (as well as for different purposes).

Short title

68

This Act may be referred to as—

• (a) the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025, or

• (b) Deddf Llety Ymwelwyr (Cofrestr ac Ardoll) Etc. (Cymru) 2025.

SCHEDULE 1

Information to be included in the register

1

A visitor accommodation provider’s entry in the register must contain the following information about the visitor accommodation provider (“VAP”)—

• (a) the name of the VAP,

• (b) any business name used by the VAP,

• (c) the business address of the VAP,

• (d) a statement as to whether the VAP is an individual, a partnership, a body corporate, an unincorporated body, or another kind of entity,

• (e) if the VAP is—

• (i) a company registered under the Companies Act 2006 (c. 46), its company number, or

• (ii) an overseas entity within the meaning of Part 1 of the Economic Crime (Transparency and Enforcement) Act 2022 (c. 10) registered under that Part, its overseas entity ID, and

• (f) a statement as to whether the VAP is a charity, and if the VAP is a charity registered under the Charities Act 2011 (c. 25), its charity number.

2

A VAP’s entry in the register must contain the following information about the premises at which the VAP provides, or offers to provide, visitor accommodation—

• (a) the name of—

• (i) the premises (if the premises has a name);

• (ii) the visitor accommodation provided at the premises (if the accommodation has a name),

• (b) the address (including the county or county borough) of the premises,

• (c) the type of visitor accommodation that the VAP provides, or offers to provide, at the premises, and

• (d) the maximum number of people that can be accommodated in the visitor accommodation provided in or at the premises.

3

Where WRA has registered a person under section 8, or made any changes to a person’s entry under section 11—

• (a) the entry must indicate that the person was registered or the entry changed under the section in question, and

• (b) in the case of a change made under section 11, the entry must indicate the information in question,

but sub-paragraphs (a) and (b) cease to apply to an entry if the person provides WRA with the information necessary to satisfy WRA that the entry is complete and accurate.

Circumstances in which information need not be included in the register

4

• (1) A requirement in paragraph 1 or 2 to include information of a particular description in an entry in the register does not apply if—

• (a) WRA does not have the information in question, or

• (b) WRA considers the information in question is, or is likely to be, inaccurate.

• (2) Where WRA includes information of a kind described in sub-paragraph (b) in an entry, WRA may indicate in the entry that WRA considers the information is, or (as the case may be) is likely to be, inaccurate.

Partnerships and unincorporated bodies

5

Where a VAP is a partnership or unincorporated body—

• (a) the reference in paragraph 1(a) to the name of the VAP is a reference to the name of—

• (i) each member of the partnership;

• (ii) each managing member of the unincorporated body, and

• (b) the register must (in addition to the information listed in paragraph 1) contain the address of—

• (i) each member of the partnership;

• (ii) each managing member of the unincorporated body.

Interpretation

6

For the purposes of this Schedule—

• (a) the business address of a partnership, a body corporate or an unincorporated body, is the address of its registered or principal office;

• (b) “charity” means a charity registered under the Charities Act 2011 (c. 25) or an exempt charity (within the meaning of that Act).

SCHEDULE 2

PART 1 — AMENDMENTS RELATING TO PART 2 OF THIS ACT

The Tax Collection and Management (Wales) Act 2016 (anaw 6)

1

The Tax Collection and Management (Wales) Act 2016 is amended as follows.

2

In section 12 (main functions of WRA), after subsection (2) insert—

(2A) WRA also has functions under Part 2 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00) (register of visitor accommodation).

3

In section 17 (confidentiality of protected taxpayer information), in subsections (1), (3) and (4) and in the heading, omit “taxpayer”.

4

In section 18(1) (permitted disclosures)—

• (a) omit “taxpayer”;

• (b) after paragraph (j) insert—

(k) the disclosure is of information acquired in connection with the functions of WRA under Part 2 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00), and it is made— (i) to a principal council in connection with a function of the principal council, or (ii) to the Welsh Ministers in connection with their functions under section 2 of the Development of Tourism Act 1969 (c. 51).

5

In section 20 (offence of wrongful disclosure of protected taxpayer information), in the heading, omit “taxpayer”.

6

In section 25 (payments of receipts into Welsh Consolidated Fund), for subsection (1) (which is amended by paragraph 26(a) of this Schedule), substitute—

(1) WRA must pay into the Welsh Consolidated Fund— (a) amounts collected in the exercise of its functions relating to devolved taxes; (b) amounts collected in the exercise of its functions relating to the register under Part 2 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00).

7

In section 30 (Tax Statement)—

• (a) in subsection (1), omit “(a “Tax Statement”)”;

• (b) for the heading substitute “Statement of amount of money collected by WRA”.

8

In section 31 (audit)—

• (a) in subsection (1)(b), for “Tax Statement” substitute “statement prepared under section 30”;

• (b) in subsection (2), in both places it occurs, for “Tax Statement” substitute “the statement”;

• (c) in subsection (4)—

• (i) for “Tax Statement submitted under this section” substitute “statement submitted under subsection (1)(b)”;

• (ii) in paragraph (a), for “Tax Statement” substitute “statement”.

9

In section 33 (accounting officer), in subsection (3)(a), for “Tax Statement” substitute “statement prepared under section 30”.

10

Omit section 35 (Public Services Ombudsman).

11

In section 164 (payment and enforcement), in paragraph (c), at the end insert “or the register under Part 2 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00)”.

12

In section 172(6) (appealable decisions), after “information notice” insert “or a notice under section 12 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025”.

13

In section 179(2)(b) (time limit for making an appeal), after “kind” insert “(other than a decision of a kind mentioned in section 172(2)(m), (n) or (o) (decisions relating to the register of visitor accommodation providers))”.

14

In section 182(7) (payment of penalties in the event of a review or appeal)—

• (a) omit the “or” after paragraph (a);

• (b) after paragraph (b) insert

, or (c) section 20 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00).

15

In section 183 (disposal of reviews and appeals in respect of information notices)—

• (a) after subsection (2) insert—

(3) In this section, a reference to an information notice includes a reference to a notice under section 12 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00).

;

• (b) in the heading, after “information notice” insert “and notices under section 12 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025”.

16

In section 187B (Crown application) (as inserted by paragraph 50 of this Schedule)—

• (a) in subsection (1), after “in relation to” insert “WRA’s functions under Part 2 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00), and in relation to”;

• (b) in subsection (2), after “in relation to” insert “WRA’s functions under Part 2 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025, and in relation to”;

• (c) in the heading, at the end insert “and the register of visitor accommodation”.

17

In section 193 (index), in the entry for “protected taxpayer information” omit—

• (a) “taxpayer”;

• (b) “am drethdalwr”.

Public Audit (Wales) Act 2013 (anaw 3)

18

In section 23 of the Public Audit (Wales) Act 2013 (general provision relating to fees), in subsection (3)(ba), for “Welsh Revenue Authority’s Tax Statement;” substitute “statement prepared by the Welsh Revenue Authority under section 30 of that Act”.

Public Services Ombudsman (Wales) Act 2019 (anaw 3)

19

In Schedule 3 to the Public Services Ombudsman (Wales) Act 2019, in the heading before the entry for the “Welsh Revenue Authority”, after “Tax” insert “and registration”.

PART 2 — AMENDMENTS RELATING TO PART 3 OF THIS ACT

Introduction

20

The Tax Collection and Management (Wales) Act 2016 (anaw 6) (“the 2016 Act”) is amended as follows.

Amendment of references to “devolved tax” etc. in the 2016 Act

21

For “devolved”, in each place it occurs in the 2016 Act (and subject to the other amendments provided for in this Schedule), substitute “WRA-collected”; but not in the following provisions—

• (a) section 1(ba) (overview of Act);

• (b) section 12(2)(b) (which is amended by paragraph 22) (WRA’s main functions);

• (c) section 18(1)(j) (permitted disclosures relating to Scottish devolved taxes);

• (d) section 25 (which is amended by paragraph 26) (payments into Welsh Consolidated fund);

• (e) section 26(2) (which is amended by paragraph 27) (Charter of standards and values);

• (f) Part 3A (general anti-avoidance rule);

• (g) section 117A (which is inserted by paragraph 37) (interpretation and application of Part 5 of the 2016 Act in relation to the visitor levy);

• (h) sections 118 to 120, and the italic heading that precedes them (those provisions are amended by paragraphs 38 to 41) (penalty for failure to make tax return);

• (i) in section 122(3), in Table A1, item 7 (penalty dates relating to general anti-avoidance rule);

• (j) section 122A (further penalties for continuing failure to pay devolved tax);

• (k) section 136(5) (potential lost revenue: balancing between devolved taxes);

• (l) in section 192(2) (interpretation), in the definitions of—

• (i) “devolved tax”;

• (ii) “devolved taxpayer” (which is omitted by paragraph 54(a)(i));

• (iii) “LTTA”;

• (iv) “WRA-collected tax” (which is inserted by paragraph 54(a)(ii));

• (m) section 193 (index of defined expressions).

Amendments to Part 2 of the 2016 Act

22

In section 12(2) (main functions)—

• (a) in paragraph (b), for “devolved taxes to devolved taxpayers” substitute “WRA-collected taxes to taxpayers”;

• (b) after paragraph (d) insert—

(e) providing information, advice and assistance relating to the visitor levy to principal councils.

23

After section 15(1) (general directions) insert—

(1A) Before giving a direction under subsection (1) that relates only to WRA’s functions relating to the visitor levy, the Welsh Ministers must consult each principal council that has introduced, or decided to introduce, the visitor levy in its area.

24

In section 18(1) (permitted disclosures), before paragraph (a) insert—

(za) it is made for the purposes of WRA’s functions, other than the functions mentioned in section 12(2)(a) and (e), and (3),

.

25

After section 24 insert—

(24A) (1) WRA must, in relation to each county or county borough in which the visitor levy has been introduced, keep a separate account for the proceeds of the visitor levy collected in respect of that county or county borough. (2) WRA must pay the proceeds of the visitor levy collected each financial year in respect of a principal council’s area (including any interest on the proceeds) to that principal council, no later than— (a) 30 June in the following financial year, or (b) such other date as may be agreed between WRA and the principal council. (3) But, subject to regulations under subsection (5), WRA must do so after deducting from the proceeds received for the financial year such amounts as WRA considers appropriate in respect of the costs it has incurred in connection with the exercise of its functions during that financial year in relation to the visitor levy for that area. (4) WRA may also, subject to regulations under subsection (5), deduct from the proceeds received for the financial year such amounts as WRA considers appropriate in respect of costs WRA considers it may incur and disbursements WRA considers may become payable— (a) in connection with the exercise of its functions during the financial year in relation to the visitor levy for that area, but (b) after it has paid the proceeds for that year to the principal council. (5) The Welsh Ministers may by regulations make further provision about the deduction of amounts in respect of costs, or the deduction of disbursements, including provision— (a) limiting the amount of costs or disbursements WRA may deduct (including by reference to a percentage of the disbursements or the costs incurred or to a maximum amount that may be deducted, or by other means); (b) about how costs and disbursements are to be apportioned between principal councils that have introduced the visitor levy in their areas; (c) specifying types of cost or disbursement that may, must or must not be deducted. (6) For the purposes of this section— (a) references to proceeds of the visitor levy include any financial penalties collected in relation to the levy; (b) payments to principal councils under subsection (2) are not disbursements.

26

In section 25 (payments of receipts into Welsh Consolidated Fund)—

• (a) in subsection (1), after “functions” insert “relating to devolved taxes”;

• (b) after subsection (2) insert—

(3) WRA must pay into the Welsh Consolidated Fund amounts deducted under section 24A(3) or (4), in respect of costs, from proceeds of the visitor levy.

27

In section 26(2) (Charter of standards and values)—

• (a) omit “devolved” in both places it occurs;

• (b) after “their agents”, in both places it occurs, insert “, principal councils”.

28

In section 27 (corporate plan), after subsection (2) insert—

(2A) Before submitting the plan for approval by the Welsh Ministers, WRA must consult each principal council that has introduced, or decided to introduce, the visitor levy in its area on any objectives, outcomes or activities that relate to the visitor levy.

29

In section 29 (accounts), after subsection (2) insert—

(2A) Before giving a direction under subsection (1)(b) that relates only to the visitor levy, the Welsh Ministers must consult each principal council that has introduced, or decided to introduce, the visitor levy in its area.

30

In section 30 (tax statement), after subsection (1) insert—

(1A) Before giving a direction under subsection (1) that relates only to the visitor levy, the Welsh Ministers must consult each principal council that has introduced, or decided to introduce, the levy in its area.

31

In section 31 (audit), in subsection (4)(b) after “section” insert “24A or”.

Amendments to Part 3 of the 2016 Act

32

In section 40 (meaning of “filing date”)—

• (a) the existing provision becomes subsection (1);

• (b) after that subsection insert—

(2) In this Act the “filing date”, in relation to a visitor levy return, has the meaning given by section 36 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00).

33

In section 58 (conditions for making WRA assessments), after subsection (4) insert—

(5) For the purpose of subsection (3)(c), information is regarded as made available to WRA if— (a) it is contained in a tax return, (b) it is contained in any documents produced or information provided to WRA for the purposes of an enquiry into any such return, or (c) it is information the existence of which— (i) could reasonably be expected to be inferred by WRA from information falling within paragraph (a) or (b), or (ii) is notified in writing to WRA by the taxpayer or a person acting on the taxpayer’s behalf.

Amendments to Part 3A of the 2016 Act

34

In the heading of Part 3A of the 2016 Act (general anti-avoidance rule), at the end insert “: DEVOLVED TAXES”.

35

In Part 3A of the 2016 Act—

• (a) in section 81A(1) (meaning of “general anti-avoidance rule”), after “makes provision” insert “, relating to devolved taxes,”;

• (b) before “taxpayer”, in each place it occurs, insert “devolved”.

Amendment to Part 4 of the 2016 Act

36

In section 86 (taxpayer notices), for subsection (2) substitute—

(2) Before issuing a taxpayer notice WRA may (but need not, subject to section 97(2)) apply to the tribunal for approval to issue the notice.

Amendments to Part 5 of the 2016 Act

37

After section 117 (overview of Part 5) insert—

(117A) (1) In this Part— - “devolved tax return” (“ffurflen treth ddatganoledig”) means a tax return relating to a devolved tax; - “visitor accommodation provider” (“darparwr llety ymwelwyr”) and “VAP” (“DLlY”) have the same meaning as in section 3 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00) (see also section 120G, in relation to persons that have ceased to be a VAP); - “visitor levy return” (“ffurflen ardoll ymwelwyr”) means a return relating to the visitor levy (see section 36 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025). (2) Where a visitor accommodation provider has‍ not indicated to WRA whether the provider will make annual or quarterly returns, the provider is to be treated for the purposes of this Part as making annual returns.

38

In the italic heading before section 118, after “make” insert “devolved”.

39

In section 118 (penalty for failure to make tax return on or before filing date)—

• (a) in the heading, after “make” insert “devolved”;

• (b) in subsection (1), after “make a”, in both places it occurs, insert “devolved”.

40

In section 119 (penalty for failure to make tax return within 6 months from filing date)—

• (a) in the heading, after “make” insert “devolved”;

• (b) in subsection (1), after “make a”, in both places it occurs, insert “devolved”.

41

In section 120 (penalty for failure to make tax return within 12 months from filing date)—

• (a) in the heading, after “make” insert “devolved”;

• (b) in subsection (1), after “make a”, in both places it occurs, insert “devolved”;

• (c) in subsection (2), after “make the” insert “devolved”.

42

After section 120 insert—

(120A) (1) A visitor accommodation provider (“VAP”) is liable to a penalty point if the‍ VAP fails to make a visitor levy return on or before the filing date for the return. (2) Where a VAP is liable to a penalty point, WRA may award the penalty point by giving notice to the VAP. (3) Notice under subsection (2) must be given— (a) if the VAP makes annual visitor levy returns, before the end of the period of 48 weeks beginning with the day after the filing date for the return; (b) if the VAP makes quarterly visitor levy returns, before the end of the period of 11 weeks beginning with the day after the filing date for the return. (4) WRA may withdraw a penalty point awarded under this section by giving notice to the VAP; and where a penalty point is withdrawn, the VAP is to be treated as never having received the penalty point. (120B) (1) If, having been awarded a penalty point, a VAP reaches the penalty threshold, the VAP is liable to a penalty of £100. (2) The penalty threshold is— (a) if the VAP makes annual returns, two penalty points, and (b) if the VAP makes quarterly returns, four penalty points. (3) A VAP that becomes liable to a penalty under subsection (1) remains liable to that penalty regardless of the subsequent expiry of any of the penalty points awarded to the VAP. (120C) (1) A penalty point awarded to a VAP in relation to a failure to make an annual visitor levy return expires at the end of the period of 24 months beginning with the filing date of the return to which the penalty point relates. (2) A penalty point awarded to a VAP in relation to a failure to make a quarterly visitor levy return expires at the end of the period of 12 months beginning with the filing date of the return to which the penalty point relates. (120D) A VAP that has one or more unexpired penalty points may not change the frequency with which they make visitor levy returns (as to which, see section 37 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00)). (120E) (1) This section applies where a VAP’s failure to make a visitor levy return continues after the end of the period of 6 months beginning with the day after the filing date. (2) The VAP is liable to a penalty of £100 (regardless of whether the VAP has been awarded any unexpired penalty points, or is liable to any penalty points, in relation to the return in question or any other visitor levy return). (120F) (1) This section applies where a VAP’s failure to make a visitor levy return continues after the end of the period of 12 months beginning with the day after the filing date. (2) The VAP is liable to a penalty (regardless of whether the VAP has been awarded any unexpired penalty points, or is liable to any penalty points, in relation to the return in question or any other visitor levy return). (3) Where, by failing to make the visitor levy return, the VAP deliberately withholds information that would enable or assist WRA to assess the VAP’s liability to the visitor levy, the penalty is— (a) £300, or (b) a greater amount, not exceeding 95% of the amount of visitor levy to which the person would have been liable if the visitor levy return had been made. (4) In any case not falling within subsection (3), the penalty is the greater of— (a) 5% of the amount of visitor levy to which the VAP would have been liable if the visitor levy return had been made, and (b) £300. (120G) (1) In sections 117A(2), 120A, 120E and 120F, references to a “visitor accommodation provider” (or a “VAP”) include a person that, by virtue of section 41 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00), is subject to a requirement to make a visitor levy return. (2) In sections 120B to 120D, references to a “VAP” include a person that has ceased to be a VAP. (120H) (1) For the purposes of sections 120A to 120D and 120G (in its application in relation to sections 120A to 120D)— (a) the members of a partnership or other unincorporated body are together to be treated as if they were a single person (distinct from the persons that are members of the partnership or body), (b) a failure by one or more members of the partnership or body to make a visitor levy return on or before the filing date for the return is to be treated as a failure by the deemed single person referred to in paragraph (a), and (c) other things done by or in relation to a member of the partnership or body (see section 56(1) to (4) of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00) (“the 2025 Act”)) are also to be treated as done by or in relation to that deemed single person. (2) The deemed single person referred to in subsection (1)(a) is to be treated as continuing in existence even if there is a change in the membership of the partnership or body. (3) Where, under section 120B, a penalty is assessed on the deemed single person referred to in subsection (1)(a)— (a) every relevant member is jointly and severally liable for the penalty, and (b) section 56(5) and (6) of the 2025 Act (liability of members) do not apply. (4) For the purposes of subsection (3)(a)— (a) “relevant member” means a person that is, on the day the penalty is assessed— (i) a partner in the partnership, or (as the case may be) (ii) a managing member of the body (within the meaning of the 2025 Act); (b) a person is a relevant member even if the person was not a partner in the partnership or managing member of the body when liability was incurred to one or more of the penalty points by virtue of which liability to the penalty arose; (c) the relevant members are jointly and severally liable for the penalty even if none of them were partners in the partnership or managing members of the body when liability was incurred to the penalty points by virtue of which liability to the penalty arose.

.

43

In section 121(1) (reduction in penalty for failure to make tax return: disclosure), for “or 120” substitute “, 120, 120B, 120E or 120F”.

44

In section 122 (penalty for failure to pay tax on time)—

• (a) in subsection (2), after paragraph (b) insert—

(c) in respect of an amount of visitor levy, is 5% of the amount of unpaid levy, but— (i) if 5% of the amount of unpaid levy is lower than £100, the penalty is £100; (ii) if 5% of the amount of unpaid levy is greater than £5000, the penalty is £5000.

;

• (b) in subsection (3), for “122ZA and 122A” substitute “122ZA, 122A and 122B”;

• (c) in Table A1, after item 2 insert—

2A	Visitor levy	Amount payable as a result of a visitor levy return.	The date falling 30 days after the filing date for the visitor levy return.

45

After section 122A (further penalties for continuing failure to pay devolved tax) insert—

(122B) (1) This section applies where a‍ person is liable to a penalty under section 122 in respect of a failure to pay an amount of visitor levy on or before the penalty date for that amount. (2) If any of the amount remains unpaid after the end of the period of 6 months beginning with the day falling 30 days before the penalty date, the‍ person is liable to a further penalty. (3) The further penalty is 5% of the amount that remains unpaid, but— (a) if 5% of the unpaid amount is lower than £100, the penalty is £100; (b) if 5% of the unpaid amount is greater than £5000, the penalty is £5000. (4) If any of the amount remains unpaid after the end of the period of 12 months beginning with the day falling 30 days before the penalty date, the‍ person is liable to a second further penalty. (5) The second further penalty is 5% of the amount that remains unpaid, but— (a) if 5% of the unpaid amount is lower than £100, the penalty is £100; (b) if 5% of the unpaid amount is greater than £5000, the penalty is £5000.

46

In section 126 (reasonable excuse for failure to make tax return or pay tax or amount payable in respect of tax credit)—

• (a) in subsection (1), after “120” insert “, 120B, 120E or 120F, or (as the case may be) to a penalty point under section 120A,”;

• (b) in subsection (2), for “122A” substitute “122B”.

47

In section 127 (assessment of penalties under Chapter 2)—

• (a) in subsections (3) and (4), for “or 120” substitute “, 120 or 120F”;

• (b) in subsection (5), for “122ZA or 122A” substitute “122ZA, 122A or 122B”;

• (c) in subsection (6), for “122ZA or 122A” substitute “122ZA, 122A or 122B”.

48

In section 128(2) (time limit for assessment of penalties under Chapter 2)—

• (a) in paragraph (a), after “tax return” insert “, other than where liability to the penalty arises under section 120B”;

• (b) after paragraph (a) insert—

(aa) in the case of liability to a penalty under section 120B (financial penalty where penalty points have been awarded), the filing date of the return in relation to which the penalty point that caused the visitor accommodation provider to reach the penalty threshold was awarded,

.

Amendments to Part 8 of the 2016 Act

49

In section 172 (appealable decisions)—

• (a) in subsection (2), after paragraph (d) insert—

(da) a decision relating to a penalty point for failure to make a visitor levy return (within the meaning of Part 5); (db) a decision to issue a taxpayer notice, or to include a particular requirement in such a notice, where the tribunal did not approve the issuing of the notice;

;

• (b) in subsection (3), in paragraphs (b)(i) and (c)(i), after “notice” insert “where the tribunal approved the issuing of the notice”.

Amendments to Part 10 of the 2016 Act

50

After section 187A insert—

(187B) (1) This Act, in so far as it applies in relation to the visitor levy, binds the Crown. (2) This Act, in so far as it applies in relation to the visitor levy, does not make the Crown criminally liable, but it applies to persons in the service of the Crown as it applies to other persons. (3) In subsections (1) and (2), references to “this Act” include a reference to an enactment made under this Act.

51

In section 189(2) (regulations), after “18(2),” insert “24A(5),”.

52

• (1) Section 190 (issue of notices by WRA) is amended as follows.

• (2) In subsection (1), after “a provision of” insert “the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00),”.

• (3) In subsection (6)—

• (a) in paragraph (a)—

• (i) after “body corporate,” insert

either— (i)

;

• (ii) for “body;” substitute

body, or (ii) where the most recent tax return made by the body to WRA contains an address purporting to be the body’s address, that address;

;

• (b) in paragraph (b)—

• (i) after “a partnership,” insert

either— (i)

;

• (ii) for “partnership;” substitute

partnership, or (ii) where the most recent tax return made by the partnership to WRA contains an address purporting to be the partnership’s address, that address;

.

53

In section 191 (giving notices and other documents to WRA)—

• (a) in subsection (1), after “a provision of” insert “the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025,”;

• (b) in subsection (3), after “Welsh Tax Acts” insert “or the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025”.

54

In section 192 (interpretation)—

• (a) in subsection (2)—

• (i) omit the definition of “devolved taxpayer”;

• (ii) at the appropriate places insert—

• “principal council” (“prif gyngor”) means a council for a county or a county borough in Wales;

;

• “taxpayer” (“trethdalwr”) means a person liable to pay a WRA-collected tax;

;

• “visitor levy” (“ardoll ymwelwyr”) has the same meaning as in Part 3 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00);

;

• “WRA-collected tax” (“treth a gesglir gan ACC”) means—a devolved tax, orthe visitor levy.

;

• (b) after subsection (2) insert—

(3) For the purposes of this Act, a principal council has decided to introduce the visitor levy if it has published a notice under section 48 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 stating that it is going to introduce the visitor levy.

55

In section 193 (index of defined expressions), in Table 1—

• (a) in the entry for “Devolved taxpayer”, in the second column, for “section 192(2)” substitute “section 81B(3)(c)”;

• (b) at the appropriate places insert—

“Devolved tax return” (“ffurflen treth ddatganoledig”)	section 117A(1)

;

Principal council (“prif gyngor”)	section 192(2)

;

Principal council that has decided to introduce the visitor levy (“prif gyngor sydd wedi penderfynu cyflwyno’r ardoll ymwelwyr”)	section 192(3)

;

Taxpayer (“trethdalwr”)	section 192(2)

;

Visitor accommodation provider (“darparwr llety ymwelwyr”) and VAP (“DLlY”)	section 117A(1) (and see also section 120G)

;

Visitor levy (“ardoll ymwelwyr”)	section 192(2)

;

Visitor levy return (“ffurflen ardoll ymwelwyr”)	section 117A(1)

;

WRA-collected tax (“treth a gesglir gan ACC”)	section 192(2)

.

Introduction

Editorial notes

[^key-1f4db09e4f231b725e9b743bd0959bef]: S. 1 in force at 19.9.2025, see s. 67(1)

[^key-f72b8f35b6d7f38bee0ee15f73b0b660]: S. 2 in force at 19.9.2025, see s. 67(1)

[^key-a1396a02b9f010e2e6b2f1826184e833]: S. 3 in force at 19.9.2025, see s. 67(1)

[^key-dfae42fa67aec76c6f90a1fa73ee97c9]: S. 4 not in force at Royal Assent, see s. 67(2)

[^key-75b8bb78e5748f9ccf66bff50ef31ef7]: S. 5 not in force at Royal Assent, see s. 67(2)

[^key-b02fcdec9eede8c7aebdb64e07100d9a]: S. 6 not in force at Royal Assent, see s. 67(2)

[^key-ee01baf45ccce72787ebedfada4a22d7]: S. 7 not in force at Royal Assent, see s. 67(2)

[^key-de85ae1e8f7f4e650c2293ac0e2c1ae1]: S. 8 not in force at Royal Assent, see s. 67(2)

[^key-e6acd73643bde5c3245c76a57a7e5c65]: S. 9 not in force at Royal Assent, see s. 67(2)

[^key-5ce0402994b31312374ba0fd63626076]: S. 10 not in force at Royal Assent, see s. 67(2)

[^key-7fe8f48c2a9d0d306d06259b26b007dc]: S. 11 not in force at Royal Assent, see s. 67(2)

[^key-cde7b54e7e478b69a375ec48aaf4453d]: S. 12 not in force at Royal Assent, see s. 67(2)

[^key-94de8f9be26f0e0adc2bea8185b02709]: S. 13 not in force at Royal Assent, see s. 67(2)

[^key-cacc750775c3ec669b2db46626b5e562]: S. 14 not in force at Royal Assent, see s. 67(2)

[^key-e9b9ffba989e812a76ac68ac0de9fb71]: S. 15 not in force at Royal Assent, see s. 67(2)

[^key-d4e5b2185a7315fb591d20eaf7f553b8]: S. 16 not in force at Royal Assent, see s. 67(2)

[^key-bbf66cb53b693955a8a9e2374c27bc57]: S. 17 not in force at Royal Assent, see s. 67(2)

[^key-b45aef62f41c572cddf42e2b3973b2c0]: S. 18 not in force at Royal Assent, see s. 67(2)

[^key-9c9e6212be38074f452e48a861ee296e]: S. 19 not in force at Royal Assent, see s. 67(2)

[^key-b90050c9a4a3dea50599811f1bb2091f]: S. 20 not in force at Royal Assent, see s. 67(2)

[^key-08412cefbbea8e44d42e9524510d0e0d]: S. 21 not in force at Royal Assent, see s. 67(2)

[^key-b38f61d48b530b7f0f5e3c11b2085d6e]: S. 22 not in force at Royal Assent, see s. 67(2)

[^key-74cc56b7a97a202cffae2aa2dceae3ea]: S. 23 not in force at Royal Assent, see s. 67(2)

[^key-a18f21e882c4b4e9709248adb4e96d8b]: S. 24 not in force at Royal Assent, see s. 67(2)

[^key-ce2ea4fa5d144863be32a4c5e8ef3749]: S. 25 not in force at Royal Assent, see s. 67(2)

[^key-4754765dcad19a480ae19c2829945516]: S. 26 not in force at Royal Assent, see s. 67(2)

[^key-741d96fd33c06d2b37f702391857aa5e]: S. 27 not in force at Royal Assent, see s. 67(2)

[^key-f6d338fe746ad547ebf44018d446b52a]: S. 28 in force at 19.9.2025, see s. 67(1)

[^key-06183caeed5d20461d9435ab8985988b]: S. 29 in force at 19.9.2025, see s. 67(1)

[^key-78fce6bef323950394333503c41ab9d1]: S. 30 in force at 19.9.2025, see s. 67(1)

[^key-489e0c4833cb809abc0012a3d5452678]: S. 31 in force at 19.9.2025, see s. 67(1)

[^key-bdc14b992a4c9ca90aa242696c617bf5]: S. 32 in force at 19.9.2025, see s. 67(1)

[^key-47b0b6d7f7841b4f7a0b44d7f76c1eaa]: S. 33 in force at 19.9.2025, see s. 67(1)

[^key-de5cd62e2aac488a7f725dcb60669b2c]: S. 34 in force at 19.9.2025, see s. 67(1)

[^key-4fb406e6876594d7d8cf5a44b551fac8]: S. 35 in force at 19.9.2025, see s. 67(1)

[^key-4c539d43f78738913ff66b70bb1c2672]: S. 36 in force at 19.9.2025, see s. 67(1)

[^key-b17c533248f76b1d211f6d052fed1b3d]: S. 37 in force at 19.9.2025, see s. 67(1)

[^key-c4777abc6af4aff6f6c50de34bb059af]: S. 38 in force at 19.9.2025, see s. 67(1)

[^key-a7b740e31a13a77e3736e312b83e50ac]: S. 39 in force at 19.9.2025, see s. 67(1)

[^key-bb0ef9622cd77cb71f55bb40ef0149e0]: S. 40 in force at 19.9.2025, see s. 67(1)

[^key-51e1af89c8cd173e97ee12f637cdc9da]: S. 41 in force at 19.9.2025, see s. 67(1)

[^key-efd387f445f1bdb1ac2062c72a6f33d5]: S. 42 in force at 19.9.2025, see s. 67(1)

[^key-d0d86f1ae7887e93fbf184e5ba3ea303]: S. 43 in force at 19.9.2025, see s. 67(1)

[^key-ee2c75bfe31d04e0c4cccf3553ccdf67]: S. 44 in force at 19.9.2025, see s. 67(1)

[^key-d587495894dafc0bd918392dd9f3e678]: S. 45 in force at 19.9.2025, see s. 67(1)

[^key-592a8bbac20cffb309c6da23d96aaef2]: S. 46 in force at 19.9.2025, see s. 67(1)

[^key-27bf2a77cef8fe70d4741596e34bb9e0]: S. 47 in force at 19.9.2025, see s. 67(1)

[^key-33f44d47db68af855c86c9864fbd0c7c]: S. 48 in force at 19.9.2025, see s. 67(1)

[^key-20b09dcecf8c2c9870375554d37c9f28]: S. 49 in force at 19.9.2025, see s. 67(1)

[^key-8c91148cdd75770f1f03f3a6ad0986a9]: S. 50 in force at 19.9.2025, see s. 67(1)

[^key-88b129fa6fdabf9c233ad274788154ec]: S. 51 in force at 19.9.2025, see s. 67(1)

[^key-f4acf2c22600ef526567e0acfebf9ce1]: S. 52 in force at 19.9.2025, see s. 67(1)

[^key-303b073786be5df2672bdd6af5d1888e]: S. 53 in force at 19.9.2025, see s. 67(1)

[^key-f06a6160b337d2ac0c85d2a670653ee1]: S. 54 in force at 19.9.2025, see s. 67(1)

[^key-099a72a4a9a89c1374748118bba38d96]: S. 55 in force at 19.9.2025 for specified purposes, see s. 67(1)(2)

[^key-18ffb024062317a7491cf3e4b0bc884a]: S. 56 in force at 19.9.2025 for specified purposes, see s. 67(1)(2)

[^key-dd40520e2fb7953774207fffa63a7a64]: S. 57 in force at 19.9.2025 for specified purposes, see s. 67(1)(2)

[^key-530cb70c2052087cf0a8076de18c739b]: S. 58 in force at 19.9.2025 for specified purposes, see s. 67(1)(2)

[^key-cb8f7ff0e91d339ea91d65e5112feffd]: S. 59 in force at 19.9.2025 for specified purposes, see s. 67(1)(2)

[^key-4c0860e2238b37211759a4124d78df99]: S. 60 in force at 19.9.2025 for specified purposes, see s. 67(1)(2)

[^key-bd460ef7250a8d28fbc79fcac14b5339]: S. 61 in force at 19.9.2025, see s. 67(1)

[^key-ee82de90e4f92e9b447ed604f56b24cc]: S. 62 in force at 19.9.2025, see s. 67(1)

[^key-8ccde59061d8be90373b38af2d506ad1]: S. 63 in force at 19.9.2025, see s. 67(1)

[^key-80fcd2de2086f0800e6f959bd21a0cb1]: S. 64 in force at 19.9.2025, see s. 67(1)

[^key-8447a54df698316817ac0a91515d74af]: S. 65 in force at 19.9.2025, see s. 67(1)

[^key-0cc191b8de01e12e626b1a75796a582a]: S. 66 in force at 19.9.2025, see s. 67(1)

[^key-48cee4ac885c99bf0ccd046d611a1a7f]: S. 67 in force at 19.9.2025, see s. 67(1)

[^key-87d7335d78c77eadc6414333af2182b6]: S. 68 in force at 19.9.2025, see s. 67(1)

[^key-e7100030dfe4817cac3727fd34321d28]: Sch. 1 para. 1 not in force at Royal Assent, see s. 67(2)

[^key-634e25c4f3540c93d978f44d762a862a]: Sch. 1 para. 2 not in force at Royal Assent, see s. 67(2)

[^key-99d531b9343255532fbe1c898f2acfaa]: Sch. 1 para. 3 not in force at Royal Assent, see s. 67(2)

[^key-6e98cbc39591f441ff2a9665c027e988]: Sch. 1 para. 4 not in force at Royal Assent, see s. 67(2)

[^key-b0d822f99da7be565fdb3f3ad77f76e1]: Sch. 1 para. 5 not in force at Royal Assent, see s. 67(2)

[^key-3417f6955031722925a79300c1900f5a]: Sch. 1 para. 6 not in force at Royal Assent, see s. 67(2)

[^key-a9c7f98b422bdf105d2b35966a8eac23]: Sch. 2 para. 1 not in force at Royal Assent, see s. 67(2)

[^key-246ed5b41d35a204d673aa867419ce29]: Sch. 2 para. 2 not in force at Royal Assent, see s. 67(2)

[^key-149afb826534a5c8e0b3bef8fdefa911]: Sch. 2 para. 3 not in force at Royal Assent, see s. 67(2)

[^key-9ede59c56ff0e89aa0732997d5fd77f0]: Sch. 2 para. 4 not in force at Royal Assent, see s. 67(2)

[^key-30f95b7d619f30a0049ac0e0e9e11fab]: Sch. 2 para. 5 not in force at Royal Assent, see s. 67(2)

[^key-9242e1458802b16e5eb75992968f626a]: Sch. 2 para. 6 not in force at Royal Assent, see s. 67(2)

[^key-1c9176fb0d921ff906986e123c51038d]: Sch. 2 para. 7 not in force at Royal Assent, see s. 67(2)

[^key-633adfdf7562e8ee58e03c139548e1d2]: Sch. 2 para. 8 not in force at Royal Assent, see s. 67(2)

[^key-d1391d93e9f71414616d1ba0933b9830]: Sch. 2 para. 9 not in force at Royal Assent, see s. 67(2)

[^key-510b29fa2db312a00553e25a7654d387]: Sch. 2 para. 10 not in force at Royal Assent, see s. 67(2)

[^key-35dee81af242df37fd8a8350b6162bc8]: Sch. 2 para. 11 not in force at Royal Assent, see s. 67(2)

[^key-ec731e85c5496967257f429e73a178bc]: Sch. 2 para. 12 not in force at Royal Assent, see s. 67(2)

[^key-8e1c9503e29222dea89270fa43233698]: Sch. 2 para. 13 not in force at Royal Assent, see s. 67(2)

[^key-87c943ddf210406de7f2277253efa64a]: Sch. 2 para. 14 not in force at Royal Assent, see s. 67(2)

[^key-896acd239e0c7da5fb4a4c71d87a5f0f]: Sch. 2 para. 15 not in force at Royal Assent, see s. 67(2)

[^key-6ae7b2d24a4bca2285b7adb23d69a7ca]: Sch. 2 para. 16 not in force at Royal Assent, see s. 67(2)

[^key-a2882af259565c6143e03969a124f10c]: Sch. 2 para. 17 not in force at Royal Assent, see s. 67(2)

[^key-652517abc3a525c80d29662f59526487]: Sch. 2 para. 18 not in force at Royal Assent, see s. 67(2)

[^key-66496462b11781764b45eea9cd019669]: Sch. 2 para. 19 not in force at Royal Assent, see s. 67(2)

[^key-9932cf7749646afa3277af06d215ae2e]: Sch. 2 para. 20 in force at 19.9.2025, see s. 67(1)

[^key-7f46ab948562586417f84fdfae840f71]: Sch. 2 para. 21 in force at 19.9.2025, see s. 67(1)

[^key-0834ca6962b0673b06c09c15d8c5a395]: Sch. 2 para. 22 in force at 19.9.2025, see s. 67(1)

[^key-af98b642fbf6632db09a46a02395b182]: Sch. 2 para. 23 in force at 19.9.2025, see s. 67(1)

[^key-33ca65a55184d02bebcb53bd5dced90d]: Sch. 2 para. 24 in force at 19.9.2025, see s. 67(1)

[^key-29a095e7cd61f8fb31aa8493f8a38af8]: Sch. 2 para. 25 in force at 19.9.2025, see s. 67(1)

[^key-aa37591b5be19d83364702477e12e51c]: Sch. 2 para. 26 in force at 19.9.2025, see s. 67(1)

[^key-50a50bf28a78d1b18f123c0ec9dfee7e]: Sch. 2 para. 27 in force at 19.9.2025, see s. 67(1)

[^key-b93783ae92e0b64d3c46cb48e391dd45]: Sch. 2 para. 28 in force at 19.9.2025, see s. 67(1)

[^key-8ac963d9048c19bb05d327c16e63b9e0]: Sch. 2 para. 29 in force at 19.9.2025, see s. 67(1)

[^key-5294bb9e4b90912dff7b2d61cc4c4f39]: Sch. 2 para. 30 in force at 19.9.2025, see s. 67(1)

[^key-e7499ebf68898fb9f0e1460cdba68f3a]: Sch. 2 para. 31 in force at 19.9.2025, see s. 67(1)

[^key-b26fae093d8835314faf698825b58f7e]: Sch. 2 para. 32 in force at 19.9.2025, see s. 67(1)

[^key-40f99eec8d4fc89735c07d4cfb4340fd]: Sch. 2 para. 33 in force at 19.9.2025, see s. 67(1)

[^key-23327ea25b483826ccb0a4d713b65172]: Sch. 2 para. 34 in force at 19.9.2025, see s. 67(1)

[^key-c45e33ea2a6dd5fd053858c880855f23]: Sch. 2 para. 35 in force at 19.9.2025, see s. 67(1)

[^key-9d57cba99d5b5be5a05f1a69c471ed41]: Sch. 2 para. 36 in force at 19.9.2025, see s. 67(1)

[^key-862a28ef219802d1afb12051590665e1]: Sch. 2 para. 37 in force at 19.9.2025, see s. 67(1)

[^key-d8a17ffe99d1a7c6774121920ef9b396]: Sch. 2 para. 38 in force at 19.9.2025, see s. 67(1)

[^key-a68bb526ec0be076c5d6899ea4980207]: Sch. 2 para. 39 in force at 19.9.2025, see s. 67(1)

[^key-60a2919c3f08398bd5d8d4af4a5eee6e]: Sch. 2 para. 40 in force at 19.9.2025, see s. 67(1)

[^key-b65ade822325f08f201374c61423121e]: Sch. 2 para. 41 in force at 19.9.2025, see s. 67(1)

[^key-8a393c37b89a94135477b3da0a6df227]: Sch. 2 para. 42 in force at 19.9.2025, see s. 67(1)

[^key-37cda7a86b58a8953bd16afb6bbcc2c9]: Sch. 2 para. 43 in force at 19.9.2025, see s. 67(1)

[^key-9f410773122c81797a1e21f671d83b6d]: Sch. 2 para. 44 in force at 19.9.2025, see s. 67(1)

[^key-1c2e091ba7112c9f5cd8cfa8a87309d6]: Sch. 2 para. 45 in force at 19.9.2025, see s. 67(1)

[^key-ae4a52bf8ef9bff3e672787233f7b1c5]: Sch. 2 para. 46 in force at 19.9.2025, see s. 67(1)

[^key-cd2449f409ae05b4f308d08b3aeb23a5]: Sch. 2 para. 47 in force at 19.9.2025, see s. 67(1)

[^key-23b5c1f15315501d88639dd0ca11fb7c]: Sch. 2 para. 48 in force at 19.9.2025, see s. 67(1)

[^key-1802a3de176d03a3f3f9fb57e2229a9c]: Sch. 2 para. 49 in force at 19.9.2025, see s. 67(1)

[^key-a6bbb2cdf9bf50f3e2f312554bffa69c]: Sch. 2 para. 50 in force at 19.9.2025, see s. 67(1)

[^key-728625cd86d02c7c82eca66dc27b496a]: Sch. 2 para. 51 in force at 19.9.2025, see s. 67(1)

[^key-1ffe72c337441f6406b41780c0c8e73f]: Sch. 2 para. 52 in force at 19.9.2025, see s. 67(1)

[^key-999d4ef027a18efa43c53d9bf4b379f2]: Sch. 2 para. 53 in force at 19.9.2025, see s. 67(1)

[^key-872391f1ddedc792684af25f179efe91]: Sch. 2 para. 54 in force at 19.9.2025, see s. 67(1)

[^key-5dc6c9ab1da3b30fdb627d791c486218]: Sch. 2 para. 55 in force at 19.9.2025, see s. 67(1)