Section 120A Penalty point for failure to make visitor levy return on or before filing dateF1

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.

Where a VAP is liable to a penalty point, WRA may award the penalty point by giving notice to the VAP.

Notice under subsection (2) must be given—

WRA may withdraw a penalty point awarded under this section by giving notice to the VAP; and where a penalty point is withdrawn, the VAP is to be treated as never having received the penalty point.