# Tax Collection and Management (Wales) Act 2016, Section 120C: Expiry of penalty points


(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.

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