# Tax Collection and Management (Wales) Act 2016, Section 120A: Penalty point for failure to make visitor levy return on or before filing date


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WRA may withdraw a penalty point awarded under this section by giving notice to the VAP; and where a penalty point is withdrawn, the VAP is to be treated as never having received the penalty point.

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Source: https://www.legislation.gov.uk/anaw/2016/6/section/120A (the official version)
Page: https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-120A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.